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All Journal EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Syntax Idea JURNAL HUKUM MEDIA JUSTITIA NUSANTARA Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Komitmen : Jurnal Ilmiah Manajemen ETNIK : Jurnal Ekonomi dan Teknik Mauriduna : Journal of Islamic studies Jurnal Riset Ekonomi Syariah Akademika : Jurnal Pemikiran Islam Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Juni-Jurnal Pelita Nusa West Science Social and Humanities Studies El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam West Science Islamic Studies Journal of International Multidisciplinary Research Journal of Ekonomics, Finance, and Management Studies Ecobankers : Journal of Economy and Banking Jurnal Istimā, Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberdayaan Masyarakat
Solihin, Dadin
Sekolah Tinggi Agama Islam Pelita Nusa Bandung Barat, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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The Implementation of Financial Accounting Standards (PSAK) 109, Accounting Information Systems, Internal Control, and Employee Performance on the Quality of Financial Reports at BAZNAS Garut District Ujang Burhanudin; Diana Farid; Dadin Solihin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.4248

Abstract

The problem raised in this study, namely regarding the quality of the financial statements of BAZNAS Garut Regency during the five years from 2016 to 2021, related to it has not fully met qualitative characteristics, such as relevant, reliable, easy to understand, and compatible. This causes the assessment of reasonable opinions without exception to be inconsistent, which the authors consider to be an important new aspect of research. This study aims to analyze the influence of the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4) on the quality of financial statements (Y), both partially and simultaneously. The results of the study show that each variable, namely the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4), partially has a significant influence on the quality of financial statements. Simultaneously, these variables had a significant influence of 93.9% on the quality of financial statements, while 6.1% were influenced by other factors that were not tested in this study.
THE ROLE OF ISLAMIC LAW IN THE EQUITABLE DIVISION OF JOINT ASSETS POST-DIVORCE WITHIN URBAN SOCIETY: A DESCRIPTIVE STUDY OF ITS APPLICATION IN BANDUNG HIGH RELIGIOUS COURT Bainon, Masalan; Fautanu, Idzam; Solihin, Dadin; Khosyi’ah, Siah; Hasan Ridwan, Ahmad
AKADEMIKA: Jurnal Pemikiran Islam Vol 29 No 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/akademika.v29i2.9229

Abstract

This research examines the legal certainty of joint property, defined as assets jointly acquired by spouses during marriage, particularly within the context of urban Muslim society. Using a descriptive-analytical method, it explores the relevance of joint property in the lives of married couples and its division post-divorce. The study highlights the legal ambiguities in Indonesia's current framework, particularly in Law No. 1 of 1974 on Marriage and the Compilation of Islamic Law (KHI). These regulations often fail to address modern family dynamics, such as when the wife is the primary breadwinner. This gap has resulted in inconsistent rulings in religious courts, particularly in urban areas where economic roles and gender dynamics are rapidly evolving. Focusing on the Bandung High Religious Court, the research emphasizes the importance of equitable asset division that reflects fairness, justice, and the lived realities of urban Muslim families. Findings suggest that while courts generally provide justice and legal certainty, there is a growing need for updated legal interpretations that accommodate changes in societal roles and expectations.
Bibliometric Analysis of Halal Industry Research in the Global Market Judijanto, Loso; Solihin, Dadin; Nurnaningsih, Rita; Yusniar, Yusniar; Gastriani, Ovi Prina
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.v3i01.1617

Abstract

The halal industry has become a vital component of the global market, driving significant interest among researchers and practitioners. This study conducts a bibliometric analysis of halal industry research using data from the Scopus database and VOSviewer software. Key findings reveal the centrality of themes such as halal certification, logistics, and supply chain management, highlighting their importance in operational and consumer trust frameworks. The analysis identifies Malaysia and Indonesia as leading contributors to halal research, with strong international collaborations. Emerging trends, including blockchain, sustainability, and halal tourism, signify the evolving focus of the halal industry toward technological integration and ethical practices. The study also highlights knowledge gaps, such as the underrepresentation of non-food sectors and limited exploration of regional dynamics outside Southeast Asia. By addressing these gaps, this study provides a foundation for advancing halal industry research and fostering global collaboration.
Peran Faktor Internal dan Eksternal dalam Mendorong Pembiayaan Bank Syariah untuk Pengembangan Bisnis UMKM di Wilayah Jawa Barat Nema Widiantini; Diana Farid; Dadin Solihin
Ecobankers : Journal of Economy and Banking Vol 5 No 1 (2024): Ecobankers : Journal Economy and Perbankan
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

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

Abstract

Penelitian ini dilatar belakangi bahwa selain permodalan, umkm juga terkendala Sumber daya manusia yang merupakan asset yang paling penting yang peranannya sangat diperlukan dalam mendukung terciptanya UMKM dengan daya saing dan kualitas tinggi. Rendahnya kualitas SDM memengaruhi kemampuannya dalam menciptakan, memanfaatkan peluang usaha, menyerap, menggunakan teknologi produksi, perencanaan produksi, dan pengelolaan perusahaan. Hasil penelitan ini menyimpulkan bahwa karakter, kapasitas, modal, jaminan, dan kondisi berkontribusi positif terhadap perkembangan UMKM. Hal ini didasarkan kepada setiap debitur yang lolos verifikasi 5C memiliki kualitas yang diyakini dapat mengembangkan usahanya. Sebagaimana dalam Undang – Undang Perbankan Nomor 21 tahun 2008 yang terdapat dalam Pasal 8, yaitu dalam memberikan pembiayaan berdasarkan prinsip Syari’ah, bank umum wajib mempunyai keyakinan berdasarkan analisis yang mendalam atas niat, kemampuan, serta kesanggupan debitur untuk melunasi utangnya atau mengembalikan pembiayaan dimaksud sesuai dengan yang diperjanjikan. This research is motivated that in addition to capital, MSMEs are also constrained by human resources which are the most important assets whose role is indispensable in supporting the creation of MSMEs with competitiveness and high quality. The low quality of human resources affects its ability to create, take advantage of business opportunities, absorb, use production technology, production planning, and company management. The results of this research concluded that character, capacity, capital, guarantees, and conditions contribute positively to the development of MSMEs. This is based on every debtor who passes the 5C verification has qualities that are believed to be able to develop their business. As stated in Banking Law Number 21 of 2008 contained in Article 8, namely in providing financing based on Sharia principles, commercial banks must have confidence based on an in-depth analysis of the debtor's intentions, abilities, and abilities to pay off their debts or return the financing by the agreement.
PERAN MAHASISWA KKN DALAM PEMBERDAYAAN MASYARAKAT DESA CIPADA DI BIDANG PENDIDIKAN Novaldi Arobiansyah; Marsel Dwi Yulianto; Dara Fauzia; Salsa Rahmadini; Syifa Nirmalawati; Dadin Solihin; Bubun Bunyamin
Jurnal Istimā Vol 1 No 3 (2024): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v1i3.2

Abstract

The Real Work Lecture Program (KKN) in Cipada Village is carried out to empower the community through various educational activities. This program includes teaching activities at PAUD Kuncup Harapan, SDN 1 Cipada, as well as the implementation of the Study Group and Tutoring program (KOBAR and BIMBEL). The main focus of the activity is to improve students' cognitive, social, and character abilities, as well as to instill awareness of the importance of higher education through educational seminars. The results of the program show success in creating a pleasant learning atmosphere and increasing student motivation. However, several challenges were encountered, such as limited educational facilities, short program duration, and logistical constraints. Community participation in some activities is also limited, which affects the sustainability of the program. Based on these findings, it is recommended to improve educational facilities, extend the duration of the program through the involvement of local tutors, and increase community participation in every stage of program planning and implementation. Adjustments to logistics and timing are also needed to maximize the impact.
IMPLEMENTASI PENDEKATAN EKONOMI SYARIAH DALAM PENGEMBANGAN SEKTOR PERTANIAN DAN PETERNAKAN DI DESA CIBODAS, KECAMATAN LEMBANG, KABUPATEN BANDUNG BARAT: TINJAUAN EKONOMI DAN SOSIAL Dadin Solihin; Bubun Bunyamin; Aditya M.R.; Irman Purnama; Ifa Rahmawati; Venny Setyowardani
Jurnal Istimā Vol 1 No 1 (2024): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v1i1.94

Abstract

The research was conducted because it was motivated by a real work lecture program, knowing the socio-economic life, understanding, and literacy of the village community. The research examines how the economic order of villagers is viewed from the economic treasures and Islamic law. The purpose of the research is to find out more deeply about the agriculture, animal husbandry, and rural economic sectors. Research methods are carried out qualitatively descriptively, including observation and interviews, as well as comprehensive theoretical reference studies. The results found that local cultural phenomena in the application of the economic system are more obvious, especially in the concept of Ijon business from agricultural products of Cibodas-Lembang Village residents, the view of Sharia economy is similar to the contract of buying and selling greetings. The Ijon system is carried out only based on assistance and urgent conditions. In conclusion, from our findings, villagers do make Ijon transactions, but we provide solutions with the contract Bai' Salam or Istishna'.
EKSPLORASI HUKUM EKONOMI SYARIAH TERKAIT AKAD MUZARA’AH ANTARA PEMILIK LAHAN PERTANIAN DAN PENGGARAP DI DESA CIHAMPELAS Jurri Jamaliah; Imam Tunggara; Dadin Solihin
Jurnal Istimā Vol 1 No 2 (2024): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v1i2.102

Abstract

The majority of the residents of Cihampelas Village work as farmers, but almost 70% of them do not own their land. Therefore, landowners often hand over their land to cultivators with a profit-sharing system. However, conflicts often arise between landowners and cultivators, especially regarding fertilizer payments and untimely distribution of crops. This study aims to examine the contracts used in the profit-sharing system, the revenue-sharing mechanism, and the views of the Sharia Economic Law (KHES) Compilation on the payment system in Cihampelas Village at harvest time. The method used is qualitative descriptive with field research. Data were obtained from primary and secondary sources through interviews, observations, documentation, and triangulation. The analysis was carried out by referring to the literature and field conditions. The results of the study revealed that the various contracts used often cause confusion and conflict. In addition, the lack of transparency in the distribution of results is also a source of disputes. Based on the KHES, further adjustments and explanations are needed regarding contracts and payment systems that are by Sharia economic principles. In conclusion, to reduce conflicts, clearer and more transparent agreements are needed regarding contracts, profit sharing, and payment systems that are under Sharia rules.
KETAHANAN EKONOMI PADA MASA PANDEMI DI KAMPUNG CIKALAPA, DESA RAJAMANDALA KULON, KECAMATAN CIPATAT, KABUPATEN BANDUNG BARAT Resti `Agustina Rahayu; Elmania Elmania Rahayu; Gita Nursafitri; Destriana Dwi Utari; Lisna Cahyati; Neng Sapitri; Nuraida Rahmawati; Elsa Elsa Novita Wardani; Retania Aulia; Siti Ummu Imaroh Nusaibah; Dadin Solihin
Jurnal Istimā Vol 1 No 2 (2024): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v1i2.151

Abstract

This research was initially motivated by a community service program aimed at understanding the economic resilience of village communities during the pandemic. The study examines the development of the village, the understanding of Islamic economics in economic activities, the community's awareness, and the role of the social institution "Karang Taruna" in the village. The purpose of this research is to gain a deeper understanding of the village's economic resilience. The research methodology employed is qualitative-descriptive, involving observations, interviews, and a comprehensive review of theoretical references. The findings reveal that many economic activities in the village have already adopted macroeconomic principles, with small and medium enterprises (SMEs) such as garment production and brick manufacturing. However, in terms of economic support, such as capital loans, the community still relies on conventional financial institutions. The conclusion drawn from the findings is that the village residents have not yet been able to contribute optimally to the community during the COVID-19 pandemic. Penelitian ini bermula dari motivasi program kuliah kerja nyata untuk memahami ketahanan perekonomian masyarakat desa selama pandemi. Riset ini mengkaji perkembangan desa, pemahaman ekonomi syariah dalam aktivitas ekonomi, tingkat pemahaman masyarakat, serta peran lembaga sosial “Karang taruna” di desa tersebut. Tujuan penelitian ini adalah untuk menggali lebih dalam tentang ketahanan perekonomian desa. Metode penelitian yang digunakan adalah kualitatif-deskriptif melalui observasi, wawancara, dan kajian literatur komprehensif. Hasil penelitian menunjukkan bahwa banyak kegiatan ekonomi di desa telah menggunakan prinsip-prinsip ekonomi makro, seperti usaha kecil menengah (UMKM) di bidang konveksi dan produksi batu bata. Namun, untuk mendukung perekonomian, seperti dalam hal pinjaman modal, masyarakat masih bergantung pada lembaga keuangan konvensional. Kesimpulannya, kontribusi ekonomi masyarakat desa belum optimal dalam menghadapi situasi pandemi COVID-19.
PEMBERDAYAAN MASYARAKAT DESA PAKUHAJI MELALUI PROGRAM KKNT UNTUK PENINGKATAN KESEJAHTERAAN BERKELANJUTAN Tubagus Akbar; Rana Alifa Haryanto; Dadin Solihin
Jurnal Istimā Vol 1 No 3 (2024): Jurnal Istimā - Jurnal Pengabdian kepada Masyarakat: Inklusi Sosial dan Pemberday
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) – Sekolah Tinggi Agama Islam (STAI) Pelita Nusa Bandung Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpkm.v1i3.157

Abstract

Village empowerment is a strategic step to increase independence, welfare, and community participation in utilizing local potential to achieve sustainable growth. Pakuhaji Village has potential in agriculture, tourism, and entrepreneurship, but is faced with the challenges of poverty, low education levels, access to health, unemployment, limited infrastructure, and lack of access to technology. This research aims to empower Pakuhaji Village through the Thematic Real Work Lecture (KKNT) program which covers seven main areas. The methods used include literature studies, observations, and interviews as the basis for designing the implemented program. The KKNT program includes activities in the fields of tourism, economy, food security, education, technology, religion, and socio-cultural. The activities carried out include posyandu, teaching at school, financial seminars, routine recitations, and competition events. The results of the program show an increase in social awareness and insight of students, as well as motivate the community to work hard, think critically, and develop with enthusiasm.
SINERGITAS KUALITAS PRODUK BUAH-BUAHAN TERHADAP MINAT PEMBELIAN KEMBALI KONSUMEN DI TOKO BERKAH BUAH PADALARANG Hadi, Rusman; Solihin, Dadin
Jurnal Pelita Nusa Vol 4 No 2 (2024): Desember-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v4i2.125

Abstract

Repeat purchase interest occurs after a consumer makes a transaction and is influenced by various factors, such as promotion, satisfaction, service quality, and product quality. This study aims to analyze the influence of product quality on consumer repurchase interest at the Padalarang Fruit Blessing Shop, West Bandung. The research used a quantitative approach with a survey method, involving 100 respondents through a saturated sample technique. The results of the study show that product quality and consumer repurchase interest are in a very strong category. The linear relationship between product quality (X) and repurchase interest (Y) has a correlation coefficient of 0.52, with product quality able to explain 27.1% of the variation in repurchase interest, while the remaining 72.9% is influenced by other factors. The influence test showed a t_hitung value of 6.034, greater than t_tabel 0.67703, and a p-value below 0.000. Every one-point improvement in product quality can increase repurchase interest by 0.484 points. This emphasizes the importance of maintaining product quality to increase consumer loyalty and provide added value for the Padalarang Fruit Blessing Shop.  
Co-Authors , Maryati Abin Suarsa Aditya M.R. Aep Saefuddin Agung Wildan Azizi Al Hakim, Sofyan Amung Ma’mur Apriani, Triana Ariyanto Asri Sundari Athoillah, M. Anton Badriya Hisniati, Sally Bainon, Masalan Bubun Bunyamin Cahyati, Lisna Dara Fauzia Darmawati Darmawati Destriana Dwi Utari Diah Fauziah Diana Farid Diana Farid Elmania Elmania Rahayu Elsa Elsa Novita Wardani Ema Sulastri Erly Sherlita Farid, Diana Gastriani, Ovi Prina Gita Nursafitri Hendri Khuan Hidayatul Ummah, Nida Idzam Fautanu Ifa Rahmawati Imam Tunggara Irfan Saefuloh Irman Purnama Judijanto, Loso Jurri Jamaliah Khosyi’ah, Siah Kusmara Setiadi Lestari, Linda Lisna Cahyati Loso Judijanto Marsel Dwi Yulianto Marwan Fauzi Maryati Ma’mun, Saepul Meyer Tendean Nema Widiantini Neng Sapitri Novaldi Arobiansyah Nur Damayanti, Santi Nuraida Rahmawati Nurnaningsih, Rita Nuryakin, Rahmat Aji Pardin Lasaksi Rana Alifa Haryanto Resti `Agustina Rahayu Retania Aulia Ridwan, Ahmad Hasan Rusman Hadi, Rusman Saepul Ma’mun Saepul Ma’mun Saepul Ma’mun Salsa Rahmadini Senki Nurachmadi Setiadi Setiadi Setiadi Siti Ummu Imaroh Nusaibah Syifa Nirmalawati Teguh Hariyanto, Teguh Tubagus Akbar Uep Herlan Sudrajat Ujang Burhanudin Venny Setyowardani Venny Setyowardani Widiantini, Nema Yadi Janwari Yusniar, Yusniar