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Tinjauan Maslahah Mursalah terhadap Pencatatan Hibah Aset Berharga Agnia Ruslani Muftin; Nandang Ihwanudin; Popon Srisulawati
Bandung Conference Series: Sharia Economic Law Vol. 4 No. 1 (2024): Bandung Conference Series: Sharia Economic Law
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v4i1.12153

Abstract

Abstract. In Cangkuan District, Bandung Regency, the grant process is carried out at the KUA Office, which provides a place only for implementing grant contracts. The legal basis for grants refers to the provisions in KHI and KHES. The practice of giving is often characterized by the withdrawal of gifts by givers for various reasons, such as urgent needs or an increase in the value of the objects donated. The research uses the action case study method to reveal the grant process and practice of recording valuable assets in Cangkuan District. The research results show that lack of recording of grants can lead to disputes, and although there is no text provision, the maslahah murlah method suggests the need for recording to avoid potential conflicts in the future. Abstrak. Di Kecamatan Cangkuan, Kabupaten Bandung, proses hibah dilakukan di Kantor KUA, yang menyediakan tempat hanya untuk pelaksanaan akad hibah. Dasar hukum hibah mengacu pada ketetapan dalam KHI dan KHES. Praktik hibah seringkali diwarnai oleh penarikan kembali hibah oleh para pemberi dengan berbagai alasan, seperti kebutuhan mendesak atau kenaikan nilai benda yang dihibahkan. Penelitian menggunakan metode studi kasus tindakan untuk mengungkapkan proses hibah dan praktik pencatatan aset berharga di Kecamatan Cangkuan. Hasil penelitian menunjukkan bahwa kekurangan pencatatan hibah dapat menyebabkan sengketa, dan meskipun tidak ada ketentuan nash, metode maslahah mursalah menyarankan perlunya pencatatan untuk menghindari potensi konflik di masa depan.
Tinjauan Hukum Islam terhadap Pinjaman Dana Infak dan Sedekah Masjid Nurul Ijma Ega Maulana; Nandang Ihwanudin; Iwan Permana
Bandung Conference Series: Sharia Economic Law Vol. 4 No. 1 (2024): Bandung Conference Series: Sharia Economic Law
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v4i1.12162

Abstract

Abstract. Poverty is the biggest problem of the global problem associated with economic needs and difficulties in living a short life. To overcome the problem of poverty, the Nurul Ijma Mosque utilizes infaq and alms funds to help the economic problems faced by the community around the mosque. The purpose of this study was to find out how the practice of infaq and alms lending at the Nurul Ijma Mosque. This type of research uses a qualitative field research (field research), the data sources used in this study are primary and secondary data sources, and the data collection techniques used are interviews and documentation. The results of the study explain that every community who borrows infaq and alms funds must pay in installments of Rp. 100,000 per month. This review of Islamic law on borrowing and borrowing infaq and alms funds is allowed if it does not harm the mosque so that it produces benefits, namely it can help the surrounding community. The funds for the use of mosque infaq and alms funds are as follows: 40% for the secretariat, 25% for the Shinayah directorate, 18% for the Imayah directorate, 17% for the Tarbiyah directorate. Abstrak. Kemiskinan merupakan masalah terbesar dari masalah global yang dihubungkan dengan masalah perekonomian kebutuhan dan kesulitan dalam kekurangan menjalani kehidupan. Untuk mengatasi masalah kemiskinan maka Masjid Nurul Ijma memanfaatkan dana infak dan sedekah untuk membantu masalah ekonomi yang di hadapi oleh masyarakat sekitar masjid. Tujuan penelitian ini untuk mengetahui bagaimana praktik pinjaman dana infak dan sedekah Masjid Nurul Ijma. Jenis penelitian ini menggunakan penelitian kualitatif feld research (penelitian lapangan), sumber data yang dilakukukan dalam penelitian ini yaitu sumber data primer dan sekunder, serta teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Hasil penelitian menjelaskan bahwa setiap masyarakat yang meminjam dana infak dan sedekah harus mencicil Rp. 100.000 per bulannya. Tinjauan Hukum Islam terhdapa pinjam-meminjam dana infak dan sedekah ini boleh apabila tidak merugikan Masjid sehingga menghasilkan manfaat yaitu dapat membantu masyarakat disekitarnya. Adapun dana pemanfaatan dana infak dan sedekah Masjid sebagai berikut 40% untuk kesekretariatan, 25% untuk direktorat Shinayah, 18% untuk direktorat Imayah, 17% untuk direktorat Tarbiyah.
THE DIFFERENCES OF INTERNATIONAL SHARIAH EQUITY SCREENING PRACTICES ROHIMAH, INTAN; NURHAYATI, NUNUNG; IHWANUDIN, NANDANG
Maqdis: Jurnal Kajian Ekonomi Islam Vol 8, No 2 (2023): Juli - Desember 2023
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v8i2.889

Abstract

This study examines the screening procedures for Sharia-compliant investments used by nine regional and international devisors: AAOIFI, DJIMI, KLSI, FTSE, S&P, MSCI, Al Meezan, JII, and ISSI. The discrepancies between the Shariah-compliant practices and guiding principles of these respectable organizations were highlighted through a comparative study using the most recent data to be obtained. To clearly examine the similarities and differences between the various screening procedures, the business and financial screens were examined independently. While some of these practitioners are more generic and permit more entities to be included, others are more precise and identify forbidden actions under Sharia law. Both a qualitative and a quantitative two-step screening procedure were used by users. The permitted threshold ratio range for impermissible criteria in quantitative screening varies slightly between criteria. There is a common understanding that compliant assets from different nations and practices are acceptable due to the wide range in screening techniques utilized by practitioners. Standardization is thought to be necessary in order to prevent misconceptions between academics and investors regarding what might be halal and what might be haram while screening equities, in addition to aiding investors in comprehending Shariah investment.
Masjid Jogokariyan: Pemberdayaan Ekonomi dan Penguatan Pendidikan Umat di Yogyakarta Ni'mawati, Ni'mawati; Wibowo, Marsudi Fitro; Ihwanudin, Nandang; Azmi, Amaliah Al
FASTABIQ: JURNAL STUDI ISLAM Vol 5, No 1 (2024): Fastabiq: Jurnal Studi Islam
Publisher : Fakultas Agama Islam Universitas Muhammadiyah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47281/fas.v5i1.143

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This study examines the philosophy of economic empowerment in the Islamic education sector at the Jogokariyan Mosque in Yogyakarta. The Jogokariyan Mosque has successfully utilized Zakat, Infak, Charity, and Waqf (ZISWAF) funds productively to support economic and educational empowerment programs. The purpose of this study is to analyze the philosophy of economic empowerment at the Jogokariyan Mosque, educational financing at the Jogokariyan Mosque, and the results of economic empowerment in the education sector towards improving the spiritual and welfare of beneficiaries. This study uses a case study method, with data collection techniques through interviews, observations, and documentation. The results of the study show that the Jogokariyan Mosque not only functions as a place of worship, but also as a center for economic and social activities. The mosque management implements various empowerment programs that include providing business capital, educational assistance, and other social programs aimed at improving the quality of life of the community. The philosophy underlying economic empowerment at the Jogokariyan Mosque is to restore the function of the mosque as it was during the time of the Prophet Muhammad SAW, as the center of community activities. With this vision, the mosque is able to create a more economically independent and highly competitive society. This study provides insight and inspiration for other institutions to develop similar programs that can strengthen the economic and spiritual independence of the community. The implementation of the empowerment program at the Jogokariyan Mosque proves that with professional management, the mosque can become a center of civilization that advances MuslimsKeywords: Economic Empowerment; Islamic Education; Mosque
Distribusi Dana Produk Koperasi Syariah Antara Koperasi Kospin Jasa Syariah, KSPPS Tumang dan KSPPS E-MAS Ihwanudin, Nandang
Asyahid Journal of Islamic and Quranic Studies (AJIQS) Vol. 2 No. 2 (2020): Asyahid
Publisher : STAI AL-FALAH CICALENGKA

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

Abstract

The growth of cooperatives with Islamic principles is growing rapidly. With the development of Islamic cooperatives with assets of hundreds of billions of rupiah such as BMT Tumang, even trillions of rupiah such as the KOSPIN Jasa Cooperative, many people who care about sharia economics want to help others by taking the initiative to establish community economic institutions such as the birth of KSPPS E-MAS. This article examines the comparison of fund distribution products in the form of loans and financing in KOSPIN Syariah Services Cooperative, KSPPS Tumang and KSPPS E-MAS. By using a comparative study through literature study and interviews, it was found that first, there were similarities in the three cooperatives in implementing the murabahah and musyarakah contracts as tijari and wakalah contracts as covenants to other covenants; second, there are differences in: a) the cooperative BMT Tumang and KSPPS E-MAS both distribute the Qardul Hasan contract, while the Kospin Jasa Syariah Cooperative implements the contract; and b) Kospin Jasa Syariah and BMT Tumang use the ijarah contract, while the KSPPS E-MAS uses the istishna and kafalah contracts. Keywords: Fund Distribution, Sharia Cooperative, KSPPS E-MAS   Abstrak Pertumbuhan koperasi dengan prinsip syariah berkembang pesat. Berkembangya koperasi Syariah dengan aset ratusan milyar rupiah seperti BMT Tumang, bahkan triliunan rupiah seperti Koperasi KOSPIN Jasa, banyak masyarakat yang peduli ekonomi syariah berkeinginan membantu sesama dengan berinisiatif mendirikan lembaga ekonomi umat seperti dengan lahirnya KSPPS E-MAS. Arikel ini meneliti perbandingan mengenai produk-produk penyaluran dana berupa pinjaman dan pembiayaan di Koperasi KOSPIN Jasa Syariah, KSPPS Tumang dan KSPPS E-MAS. Dengan menggunkan studi komparatif melalui studi kepustakaan dan wawancara ditemukan bahwa: pertama, ada persamaan di ketiga kopersai tersebut dalam menerpakan akad murabahah dan musyarakah sebagai akad tijari dan wakalah sebagai akad pendamping akad lainnya; kedua,terdapat perbedaan pada: a) koperasi BMT Tumang dan KSPPS E-MAS sama-sama menyalurkan akad Qardul Hasan, sedangkan Koperasi Kospin Jasa Syariah yang mengimplementasikan akad tersebut; dan b) Kospin Jasa Syariah dan BMT Tumang menggunakan akad ijarah, sedangkan KSPPS E-MAS menggunan akad istishna dan kafalah. Kata Kunci: Distribusi Dana, Koperasi Syariah, KSPPS E-MAS
ANALISIS KINERJA KEUANGAN DENGAN RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS PADA CV ORA ET LABORA PERIODE 2018-2021 Widuri, Andi Fika; Ihwanudin, Nandang
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 20, No 2 (2023)
Publisher : UNIVERSITAS PGRI TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/insp.v20i2.3756

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For companies, one way to find out their financial performance is by analyzing the ratio to their financial statements. CV Ora Et Labora is an example of a company that is able to develop and survive in carrying out the survival of the company. This company is the object of research used by the author in this study because it has complete financial statements and is in accordance with the various criteria that the author uses. This research was conducted using secondary data in the form of annual financial statements of CV Ora Et Labora for the 2018-2021 period and conducted a direct review of the company. Financial ratio analysis using liquidity, activity, profitability, and solvency ratios is then interpreted based on industry ratio standards. From the results of the calculation of the entire ratio, it was found that this company has excellent financial performance in terms of all measuring instruments.
Implementasi akuntansi salam dalam aplikasi shopee Wardiana, Taufiq Akbar; Nurhayati, Nunung; Ihwanudin, Nandang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.422 KB) | DOI: 10.32670/fairvalue.v5i1.1874

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Since the Covid-19 case became a pandemic and there was an appeal not to leave the house, the economic cycle was hampered. Marketplace is here to be a solution so that buying and selling can still occur with minimum contact. The Shopee application is one of the marketplaces known for its many promotions. This study aims to review the implementation of salam accounting in marketplaces in Indonesia, one of which is the Shopee application. The study used qualitative methods with descriptive analysis based on literature review. The results of the study show that the Shopee application has implemented a salam contract in its transactions, where the buyer transacts by paying the full value of the goods, then the goods are sent to the buyer's address, and after the buyer agrees with the condition of the goods, the seller gets the money.
PANDANGAN HAMKA (HAJI ABDUL MALIK ABDUL KARIM AMRULLAH) TAHUN 1908-1981: Konsep Pembangunan Ekonomi Ihwanudin, Nandang
Moderation | Journal of Islamic Studies Review Vol. 1 No. 1 (2021)
Publisher : Asosiasi Dosen PTKIS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63195/moderation.v1i1.20

Abstract

Abstract: Hamka presented the idea of ​​an ideal economy, namely an economy of prosperity that is built on the principle of faith so as to give birth to social welfare. He criticized the capitalist economy, which according to Schumpeter, with this economic system, economic development would be rapid. According to him, the economic system has failed by creating a wide gap between the rich and the poor. In this study, the authors are interested in examining more deeply the objectives of economic development, the economic system, and the idea of ​​economic development in Hamka's view by using a descriptive analysis method of analysis of Hamka's works and presented through a qualitative approach. The findings in this study are: 1) the economic objectives according to Hamka are for the prosperity of individuals and society in the form of social justice based on faith and in line with ethical values; 2) Hamka criticizes the capitalist economic system as an economic system that has failed in developing the economy because increasing prosperity does not bring about social welfare, but creates economic disparities between the rich who own capital and the increasingly poor workers. Hamka also criticized the socialist economic system which only gave birth to an even distribution of poverty and gave birth to a new bourgeoisie; 3) Hamka offers the idea of ​​economic development based on the values ​​of justice, willingness, liberation, innovation, high creativity, cooperation, avoiding illegal, vanity, corruption, and usury economic activities. He also gave the idea of ​​establishing a bank without usury and promoting philanthropy in the form of zakat, donations and alms. There are differences between Hamka's thoughts on economic development and Schumpeter's in terms of an ideal economic system and there are similarities in the maximum use of natural resources, among others, through innovation.
ETIKA BISNIS ISLAM DALAM TINJAUAN AL-QUR'AN DAN HADITS: Islamic Business Ethics in a Review of the Qur'an and Hadith Nurul Huda, Siti; Ihwanudin, Nandang
Moderation | Journal of Islamic Studies Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen PTKIS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63195/moderation.v2i1.35

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This study discusses Islamic business ethics, which is prohibited in the Qur'an and Hadith. The purpose of this study is to convince businessmen that the purpose of business in Islam is not only material achievement, but the safety of the world and the hereafter, of course, by knowing the verses of the Qur'an and Hadith about business that is forbidden by businessmen, so that it will always become the concern of Islamic business ethics to achieve the value of victory (falah). The method used in this research is descriptive method. Islam has very great principles in business including monotheism. If all business people have strong monotheism, surely they will not carry out prohibited transactions and there will be equal justice.
TANTANGAN MANAJEMEN BAGI EKSTENTIALISME DI PELAYANAN KESEHATAN Tjandra, William; Effendi, Rachmat; Ihwanudin, Nandang
Moderation | Journal of Islamic Studies Review Vol. 2 No. 2 (2022)
Publisher : Asosiasi Dosen PTKIS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63195/moderation.v2i2.66

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The similarity between existentialism and management is that they both deal with human interests. Management and existentialism each have an influence that needs to be analyzed, namely the logic and moral issues of a manager. In this study, we will examine and develop the thoughts of existentialism philosophers with management science to provide critical considerations so that a middle way is obtained in empowering existentialism philosophy in management. In all of these roles, it is argued that a manager's philosophy and value system influence the way he or she performs various managerial tasks. Therefore, management style seems to be directly influenced by certain philosophies, and value systems that direct managers' thinking. Existentialism which sees human nature in its works will be seen as having no identity if the manager's success is only seen in the wealth and money he has but not the ability to produce innovative works in his business. With the philosophy of existentialism, the work of an extentialism manager must show his identity in his work, even though he succeeds or fails, an extentialism manager does not forget himself, his family and the values that build his identity.
Co-Authors Agnia Ruslani Muftin Agus Prakarsa Yuristama Ahmad Rifai Alam Alam Muizzali Alfadilah Rizki Hasanah Ali Mursyid, Ali Aliya Putri Fitria Nuryanti Alya Syifa Utami Handriansyah Amaliah Al Azmi, Amaliah Al Annisa Eka Rahayu Arky Nafisa Beladiena Boki Nurasiah Bunga Citra Mustika Wardhani Cecep Kusmana Deden Gandana Madjakusumah Dena Febriani Deny Az Nasta Ramadhana desta dwi Dina Rahmania Effendi, Rachmat Ega Maulana Gandana, Deden Gandara Catur Prasetya Geugeut Kinasih Wahyuni Handri Handri Handri, Handri Hoerurohman, Aditya Ihsan Permana, Muhamad Intan Nurrachmi Iwan Permana Iwan Permana Iwan Permana Krisdianti Budi Lestari M Munir Asrori M Zulfan Nurfalah M. Burhanudin M. Burhanudin M. Burhanudin Maharticha Sarikahemi Kabalmay Manarul, Achmad Mochammad Syukria Mauladi Mohamad Andri Ibrahim Muhammad Fath Ar-rahman Muhammad Risandi Lampah Muhammad Yunus Muhammad Yunus Muhammad Yunus Muhardi Muhardi Mulyani, Heni Mutia Maulia Nanda Najmah Salamah Neneng Hasanah Neng Dewi Himayasari Ni'mawati, Ni'mawati Ni’mawati Ni’mawati Novita Siti Mulyasari Nunung Nurhayati Nunung Nurhayati Nunung Nurhayati NUR EFENDI Nura Habiba Nurdin Nurdin Nurul Huda, Siti Nurul Izzah Popon Srisulawati Popon Srisusilawati Prinisa Hamdani Rachmat Effenedi, Muhammad Rivany Rida Firdaus ROHIMAH, INTAN Sabila Azzahra Safira Muthia Rosyid Salma Almira Nurazizah savira andjani Sekarini Teguh Pramesti Septian Nugraha Shindu Irwansyah Siregar, Muhammad Rafi Siti Hadija Solihat Suryani Suryani Taufik Hidayat Tjandra, William Udin Saripudin Ummah Karimah, Ummah Wardiana, Taufiq Akbar Wibowo, Marsudi Fitro Widiyanti Widuri, Andi Fika windy sepiyanti Yayat Rahmat Hidayat Yovanka Graciela Yuristama, Agus Prakarsa