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All Journal Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam West Science Interdisciplinary Studies West Science Interdisciplinary Studies Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis West Science Islamic Studies
Muzayyin, Ahmad
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Religion Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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TRADISI SUMBANGAN PADA PESTA PERKAWINAN (Benang tipis antara respon resiprositas, adat - Hutang) Puad, Isro; Nur Faradisa, Sasmita; Muzayyin, Ahmad
Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam Vol. 5 No. 1 (2024): Al-Hukmi : Jurnal Hukum Ekonomi Syari’ah dan Keluarga Islam
Publisher : Fakultas Syariah dan Ekonomi Islam, Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/alhukmi.v5i1.5442

Abstract

Traditions in society are very different and these activities are not just traditions but have become customs. Even for followers of the Islamic religion, these customs are no longer pure customs but have been decorated with strong religious values. So the sacred value of these traditions is completely different. One of the traditions that already has religious values ​​is Selametan wedding or walimah al ursy. Marriage itself is a life partnership between a man and a woman which is formally confirmed by law, namely juridical and mostly also religious according to the purposes of husband and wife and the law, and is carried out for the duration of his life according to the institution of marriage. To carry out this wedding celebration, relatives and neighbors usually flock to help or contribute in terms of thoughts, energy and logistics. The characteristics of wedding donations are a number of funds and goods in the form of money, gifts and basic necessities such as rice, sugar, cakes and others. Initially, these donations were mutually voluntary, but quite a few people found that the donated items became a deposit or debt. The research method used is normative Islamic law, the data source consists of primary legal materials, secondary legal materials and tertiary legal materials. And in writing this scientific work it can be concluded that the tradition of donation in the Situbondo community is not purely in the form of giving or alms but rather tends towards debt. Because every time you give a donation, it will be recorded and at a later date it will be returned according to the records. Meanwhile, in Islamic law, helping in terms of donating is permissible and even prescribed. However, whether it is called a debt or not depends on the agreement at the beginning.
The Influence of Mediation Approaches, Social Factors, and Psychological Factors on Family Dispute Resolution at the Ministry of Religious Affairs in West Java Masrina, Masrina; Muzayyin, Ahmad; Muhtadi, Muhamad Ammar
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.482

Abstract

This research investigates the influence of mediation approaches, social factors, and psychological factors on the resolution of family disputes at the West Java Ministry of Religious Affairs. Employing a quantitative approach, the study involves a sample of 250 participants and utilizes Structural Equation Modeling with Partial Least Squares (SEM-PLS) for data analysis. The results reveal significant positive relationships between mediation approaches, psychological factors, and social factors with family dispute resolution. The integrated analysis underscores the interplay of these variables, highlighting the importance of culturally sensitive mediation strategies and holistic interventions that address both social and psychological dimensions. The findings contribute to a nuanced understanding of family dispute resolution dynamics in the specific cultural and religious context of West Java, providing valuable insights for policymakers, practitioners, and researchers in the field.
Analisis Keuntungan Usaha Budidaya Ikan Lele Dengan Menggunakan Metode Variable Costing (Studi Kasus Kopontren Musa’adah Sumberejo, Situbondo) Amir, Amir; Badriyah, Aisatul; Afin, Ach.; Muzayyin, Ahmad
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 2 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i2.3579

Abstract

Penelitian ini bertujuan untuk menganalisis pengusaha ikan lele, yang dimana dalam praktek lapangan menentukan harga jual kebanyakan masih mengikuti harga yang telah ditetapkan di pasar tanpa menghitung berapa biaya yang telah dikeluarkan dalam satu kali panen, akibatnya pendapatan yang diterima tidak sesuai dengan biaya yang telah dikeluarkan. Menghitung biaya dari suatu produk yang dihasilkan merupakan hal yang penting dalam suatu usaha. Perhitungan biaya merupakan hal yang harus dilakukan dengan benar dan sesuai dengan tiap-tiap sumber daya yang digunakan dari setiap kegiatan yang dilakukan untuk menghasilkan barang tersebut karena jika terjadi kesalahan dalam perhitungan biaya produksi, maka akan dapat mempengaruhi keputusan penentuan tarif produk dan tentunya nanti juga akan mempengaruhi keuntungan yang akan didapatkan oleh perusahaan.metode yang bisa digunakan untuk menentukan tarif produk adalah metode variable costing. karena metode variabel costing menyajikan data yang bermanfaat untuk pembuatan keputusan jangka pendek yang menyangkut mengenai perubahan volume kegiatan. Variable costing juga bermanfaat untuk penentuan harga jual jangka pendek Metode penelitian ini menggunakan metode penelitian Kualitatif. Sedangkan data yang dikumpulkan adalah data primer dan data sekunder. Sedangkan metode analisa yang digunakan menggunakan metode varaiable costing. Dari hasil penelitian yang dilakukan didapatkan hasil bahwa dalam pelaksanaannya, unit usaha budidaya ikan lele hanya menghitung harga impas per kilo. Hasil perhitungan keuntungan (laba) di Unit usaha budidaya ikan lele dengan menggunakan pendekatan metode titik impas diketahui nilai keuntungan atau laba unit budidaya ikan lele ini sebesar Rp.555.000.-. Sedangkan untuk perhitungan keuntungan menggunakan metode variable costing mendapatkan keuntungan sebesar Rp. 112.000,. Berdasarkan pernyataan tersebut dapat disimpulkan bahwa dalam menentukan harga pokok produksi, sebaiknya unit usaha budidaya ikan lele menggunakan metode variable costing karena metode ini menghitung biaya lebih rinci dan lebih akurat dalam penentuan harga pokok produksi dari pada metode titik impas.
Analisis Perlakuan Akuntansi Zakat Infaq dan Sedekah Berdasarkan PSAK No. 109 di BSI KCP Bondowoso Sudirman Muzayyin, Ahmad; Yunita, Nurma
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 2 No. 1 (2024): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i2.4476

Abstract

Bank Syariah Indonesia KCP Bondowoso Sudirman, customers/potential customers from the Bondowoso sub-district are religious in nature and on average the most prioritized and sought after are banks that are based on sharia. The focus of this research is how to treat zakat, infaq and alms accounting at BSI KCP Bondowoso.The purpose of this research is to determine the implementation of accounting treatment based on PSAK No. 109 concerning accounting for zakat infaq and alms at the Indonesian Sharia Bank Institution KCP Bondowoso Sudirman. This type of research is field research using qualitative methods with a descriptive approach. Data obtained through the process of observation, semi-structured interviews and documentation. Then the data obtained is processed through three stages, namely, data reduction, data presentation, and drawing conclusions. Data validity was carried out by testing data credibility and theory triangulation.The research results show that the recognition, measurement, presentation and disclosure of zakat, infaq and shadokah transactions at Bank Syariah Indonesia is in accordance with financial accounting standard statement number 109.
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBIAYAAN MURABAHAH (Studi Kasus di BMT NU Jawa Timur Cabang Bungatan Kabupaten Situbondo) Muzeyyana, Muzeyyana; Muzayyin, Ahmad
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 2 No. 2 (2024): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v2i2.5518

Abstract

Sistem informasi akuntansi adalah kumpulan sumberdaya, seperti manusia dan peralatan yang diatur untuk mengataur data menjadi iformasi. Informasi ini dikomunikasikan kepada beragam pengambilan keputusan. Sistem informasi akuntansi mewujudkan perubahan ini apakah secara manual atau terkomputerisasi. Dengan adanya sebuah sistem informasi, kegiatan pembiayaan di dalam sebuah perusahaan bisa dilakukan sebaik mungkin. Selain hal itu, dengan adanya sebuah sistem informasi akuntansi yang bagus juga akan bisa menyajikan informasi yang berguna untuk manajemen, agar manajemen bisa keputusan yang tepat dalam melaksanakan kegiatan pembiayaan yang mampu meningkatkan pembiayaan dan mengawasi perkembangan perusahaan. Hasil penelitian yang diperoleh dari penelitian ini yaitu penerapan sistem informasi akuntansi pembiayaan murabahah di BMT NU Jawa Timur cabang Bungatan yakni menggunakan komputer, mengumpulkan data-data transaksi nasabah, kemudian data-data tersebut di input kedalam sebuah sistem yang sudah ada sehingga dapat sebuah informasi. Dan dampak penerapan sistem informasi akuntansi pembiayaan murabahah di BMT NU Jawa Timur cabag Bungatan terhadap laporan keuangan, ialah baik sekali bahkan sangat bermanfaat bagi laporan keuangannya, karena dengan sistem tersebut laporan keuangannya terformat dengan baik sekali sehingga sangat dipercaya kebenerannya.
A Study of Nusantara Islam in the Context of Multiculturalism in Indonesia Burhanuddin, Ahmad; Muzayyin, Ahmad; iswanto, Juni
West Science Islamic Studies Vol. 3 No. 01 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i01.1615

Abstract

This study will focus on the peculiarity of Nusantara Islam amidst the setting of Indonesian multiculturalism by studying the content analytically based on 21 documents indexed by Scopus. For that reason, Islam is seen harmoniously merged within the variances of the Indonesia cultural setting for religious tolerance to meet societal peaceful coexistence. The findings prove Nusantara Islam is inclusive, and flexible, and hence has emerged pivotal in unifying the highly fractionalized populace along unifying bonds of unity over diversity. It struggles for sustainability amidst the growing transnational ideologies, globalization, and digital dissemination of radical discourses. This paper underlines the value of Nusantara Islam as a model of religious moderation and provides recommendations on how to meet contemporary challenges. The research enriches the body of knowledge dealing with the interrelationship between religion and multiculturalism in ways that benefit the global discourses of interfaith harmony and cultural pluralism.
The Influence of Mediation Approaches, Social Factors, and Psychological Factors on Family Dispute Resolution at the Ministry of Religious Affairs in West Java Masrina, Masrina; Muzayyin, Ahmad; Muhtadi, Muhamad Ammar
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.482

Abstract

This research investigates the influence of mediation approaches, social factors, and psychological factors on the resolution of family disputes at the West Java Ministry of Religious Affairs. Employing a quantitative approach, the study involves a sample of 250 participants and utilizes Structural Equation Modeling with Partial Least Squares (SEM-PLS) for data analysis. The results reveal significant positive relationships between mediation approaches, psychological factors, and social factors with family dispute resolution. The integrated analysis underscores the interplay of these variables, highlighting the importance of culturally sensitive mediation strategies and holistic interventions that address both social and psychological dimensions. The findings contribute to a nuanced understanding of family dispute resolution dynamics in the specific cultural and religious context of West Java, providing valuable insights for policymakers, practitioners, and researchers in the field.
A Study of Nusantara Islam in the Context of Multiculturalism in Indonesia Burhanuddin, Ahmad; Muzayyin, Ahmad; iswanto, Juni
West Science Islamic Studies Vol. 3 No. 01 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i01.1615

Abstract

This study will focus on the peculiarity of Nusantara Islam amidst the setting of Indonesian multiculturalism by studying the content analytically based on 21 documents indexed by Scopus. For that reason, Islam is seen harmoniously merged within the variances of the Indonesia cultural setting for religious tolerance to meet societal peaceful coexistence. The findings prove Nusantara Islam is inclusive, and flexible, and hence has emerged pivotal in unifying the highly fractionalized populace along unifying bonds of unity over diversity. It struggles for sustainability amidst the growing transnational ideologies, globalization, and digital dissemination of radical discourses. This paper underlines the value of Nusantara Islam as a model of religious moderation and provides recommendations on how to meet contemporary challenges. The research enriches the body of knowledge dealing with the interrelationship between religion and multiculturalism in ways that benefit the global discourses of interfaith harmony and cultural pluralism.
The Influence of Mediation Approaches, Social Factors, and Psychological Factors on Family Dispute Resolution at the Ministry of Religious Affairs in West Java Masrina, Masrina; Muzayyin, Ahmad; Muhtadi, Muhamad Ammar
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.482

Abstract

This research investigates the influence of mediation approaches, social factors, and psychological factors on the resolution of family disputes at the West Java Ministry of Religious Affairs. Employing a quantitative approach, the study involves a sample of 250 participants and utilizes Structural Equation Modeling with Partial Least Squares (SEM-PLS) for data analysis. The results reveal significant positive relationships between mediation approaches, psychological factors, and social factors with family dispute resolution. The integrated analysis underscores the interplay of these variables, highlighting the importance of culturally sensitive mediation strategies and holistic interventions that address both social and psychological dimensions. The findings contribute to a nuanced understanding of family dispute resolution dynamics in the specific cultural and religious context of West Java, providing valuable insights for policymakers, practitioners, and researchers in the field.
Islam dan Demokrasi: Pesrpektif Tafsir Maudhu’i Muzayyin, Ahmad; Hidayat, Aleh; Muhyi, Asep Abdul
Hamalatul Qur'an : Jurnal Ilmu Ilmu Alqur'an Vol. 5 No. 1 (2024): June 2024
Publisher : Pondok Pesantren Hamalatul Qur'an Jogoroto Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/hq.v5i1.125

Abstract

This research aims to explore contemporary issues regarding democracy in the context of the Al-Qur'an. This research uses a qualitative approach with descriptive methods and Maudhu'i interpretation. The formal object of this research is Al-Qur'an knowledge and contemporary issues, while the material object is verses in the Al-Qur'an related to democracy. Democracy in the Qur'an is considered something important and principled because democracy is a form of deliberation that produces agreement or consensus. The Qur'an has explained the principles that must exist in democracy, as contained in the letters ash-Syuara', an-Nahl, al-Hujurat, and an-Nisa'. These principles are in line with the principles of democracy in Indonesian state law, known by the acronym "luberjurdil" (direct, general, free, confidential, honest and fair). The qualitative approach in this research is based on secondary data sources, including literature related to the research topic, such as journal articles, books and other sources.
Co-Authors Afin, Ach. Ahmad Burhanuddin, Ahmad Amir Amir Badriyah, Aisatul Hidayat, Aleh Iswanto, Juni Masrina, Masrina Muhtadi, Muhamad Ammar Muhyi, Asep Abdul Muzeyyana, Muzeyyana Nur Faradisa, Sasmita Nurma Yunita, Nurma Puad, Isro