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Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK ETAP Bagi UMKM di Kecamatan Sungai Pinyuh Soraya; Oscar Rynandi; Sari Zawitri; Elsa; Theresia; Tomi Rezano; Khamim
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 2 No 1 (2018)
Publisher : Politeknik Negeri Madiun

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Abstract

Kegiatan pengabdian pada masyarakat bertujuan untuk memotivasi pelaku bisnis untuk menggunakan SAK ETAP dalam menyusun laporan keuangannya dan membekali pengetahuan dan keterampilan pelaku UMKM dalam menggunakan akuntansi untuk kegiatan bisnisnya, sehingga laporan keuangan yang sesuai dengan standar dapat tersusun dengan benar. Adapun peserta yang hadir sebanyak 24 peserta (85,7%) dari 27 peserta yang ditargetkan, yang berasaldari 8 Desadan 1 Kelurahan di Kecamatan Sungai Pinyuh. Metode yang diterapkan yakni metode ceramah, tutorial, dan diskusi. Dalam metode ceramah, peserta akan diberikan materi tentang penyusunan laporan keuangan sesuai dengan SAK ETAP. Sebelum memberikan ceramah, pesertaakan diberikan soal pre test terlebih dahulu. Hasil pre test menunjukkan bahwa 88,64% peserta belum memahami akuntansi. Dalam metode tutorial, peserta diberikan simulasi dan pendampingan proses akuntansi dari suatu kasus mulai dari pencatatan sampai dengan menyusun laporan keuangan. Metode diskusi dilakukan untuk mendiskusikan setiap permasalahan yang dihadapi peserta. Di akhir kegiatan dilakukan post test, yang menunjukkan bahwa 81,35% peserta sudah memahami akuntansi. Hal ini berarti, terdapat peningkatan pemahaman peserta dari sebelum mengikuti pelatihan dan setelah mengikuti pelatihan. Keberhasilan kegiatan ini dapat dilihat dari kemampuan peserta dalam membuat laporan keuangan yang ditunjukkan dengan tersedianya laporan keuangan di UMKM masing-masing peserta.
Mewujudkan Kemandirian Dan Kewirausahaan Melalui Pelatihan Manajemen Keuangan UMKM Oscar; Soraya; Yani Riyani; Kartawati Mardiah; Khamim; Tomi Rezano
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 3 No 2 (2019)
Publisher : Politeknik Negeri Madiun

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Abstract

Usaha Mikro, Kecil dan Menengah berfungsi dan berperan sangat besar dalam kegiatan ekonomi masyarakat. Namun, berbagai permasalahan muncul seiring dengan perkembangannya. Permasalahan yang paling mendasar adalah rendahnya produktivitas yang disebabkan oleh rencahnya kualitas sumber daya manusia salah satunya dalam bidang manajemen. Kegiatan pengabdian pada masyarakat ini bertujuan untuk membantu pelaku usaha mikro dalam menyusun perencanaan keuangan, membantu merencanakan sumber dana untuk pengembangan usaha dan membantu melakukan pengendalian keuangan usaha. Adapun peserta yang hadir sebanyak 23 peserta (85%) dari 27 peserta yang ditargetkan, yang berasal dari 8 Desa dan 1 Kelurahan di Kecamatan Sungai Pinyuh. Metode yang diterapkan yakni metode ceramah, tutorial, dan diskusi. Dalam metode ceramah, peserta akan diberikan materi mengenai dasar-dasar manajemen keuangan. Sebelum memberikan ceramah, peserta akan diberikan soal pre test terlebih dahulu. Hasil pre test menunjukkan bahwa 84,80% peserta belum memahami pentingnya perencanaan keuangan dan belum mengetahui sumbersumber pendanaan untuk pengembangan usaha. Dalam metode tutorial, peserta diberikan simulasi mengenai praktik penyusunan anggaran dan penyusunan proposal permohonan dana. Metode diskusi dilakukan untuk mendiskusikan setiap permasalahan yang dihadapi peserta. Di akhir kegiatan dilakukan post test, yang menunjukkan bahwa 82,36% peserta sudah memahami pentingnya perencanaan keuangan dan pengembangan usaha. Hal ini berarti, terdapat peningkatan pemahaman peserta dari sebelum mengikuti pelatihan dan setelah mengikuti pelatihan.
DAMAI DALAM PENYELESAIAN SENGKETA WANPRESTASI (Kajian Hadis Tentang Damai Pada Fatwa DSN-MUI No. 08 Tahun 2000 Tentang Musyarakah) Fiina, Alfiina Rohmatil Aliyah; Moh. Habib Hakiki; Khamim
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 6 No 4 (2025): Juli
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v6i4.60030

Abstract

Abstrak Ekonomi syariah atau disebut juga sebagai ekonomi Islam, yaitu ekonomi berdasarkan prinsip-prinsip Syari’ah.Yang dimaksud dengan ekonomi syari’ah adalah perbuatan atau kegiatan usaha yang dilaksanakan oleh perorangan, badan usaha yang berbadan hukum atau tidak berbadan hukum dalam rangka memenuhi kebutuhan yang bersifat komersial dan tidak komersial menurut prinsip syariah. Akad murabahah adalah menjadi salah satu bagian dari bentuk produk perbankan syari’ah. Bila hal dimaksud, terjadi sengketa atau perselisihan antara pihak bank dan nasabahnya, maka dalam sengketa tersebut terdapat alternatif dalam penyelesaiannya. Kepada pihak-pihak yang bersengketa dapat menyelesaikan secara musyawarah mufakat, melalui lembaga penyelesaian sengketa atau melalui proses litigasi di dalam pengadilan yang dituangkan dalam klausul penyelesaian sengketa. Artikel ini bertujuan untuk mendeskripsikan Akad As-Sulhu Sebagai akar penyelesaian sengketa dalam mu’amalah. Metode penelitian dalam artikel ini dilakukan dengan studi pustaka pada karya-karya ulama klasik. Hasil dari penelitian ini dijelaskan bahwa penyelesain kasus persengketaan dilakukan melaluiarbitase syari’ah atau yang diselesaikan secara damai (diluar pengadilan) atau non litigasi. Namun, apabila melalui arbitrase syariah tdak dapat menemukan solusi, maka sengketa akan diselesaikan melalui pengadilan Agama. Pada hukum ekonomi islam, menyelesaikan permasalahan diluar pengadilan di istilahkan dengan tahkim dan As-Sulhu. Kata kunci: Perdamaian (Ash-Sulhu), Wanprestasi, Musyarakah Abstract Sharia economics, also known as Islamic economics, is an economy based on Sharia principles. What is meant by sharia economics are actions or business activities carried out by individuals, legal entities or non-legal entities in order to meet their needs. commercial and non-commercial according to sharia principles. Murabahah contracts are part of sharia banking products. If this happens, there is an argument or quarrel between the bank and its customer, then in this solution there is an alternative solution. The parties to the dispute can resolve it by deliberation to reach a consensus, through a dispute resolution institution or through a litigation process in court as outlined in the settlement settlement clause. This article aims to describe the As-Sulhu Agreement as the root of settlements in mu'amalah. The research method in this article was carried out using literature studies on the works of classical scholars. The results of this research explain that the resolution of dispute cases is carried out through sharia arbitration or resolved peacefully (outside of court) or non-litigation. However, if a solution cannot be found through sharia arbitration, then the settlement will be resolved through the religious courts. In Islamic economic law, resolving problems outside of court is termed tahkim and As-Sulhu Key Words: Peace (Ash-Sulhu), Wanprestasi, Musyarakah
Analisis Yuridis Tindak Pidana Penggelapan Berdasarkan Pasal 372 Kitab Undang-Undang Hukum Pidana: Studi Kasus 2 Perkara No. : 16/Pid.B/2022/PN.Pti Khamim; Nuno Guilhermino Pacheco Magno
Jurnal Hukum dan Demokrasi (JHD) Vol 25 No 1 (2025): Hukum dan Demokrasi (HD)
Publisher : Sekolah Tinggi Ilmu Hukum Prof Gayus Lumbuun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61234/hd.v25i1.90

Abstract

The main condition for the existence of a criminal act is the existence of rules that prohibit and are subject to criminal sanctions for anyone who violates it, one of the rules contained in the Kitab Undang-Undang Hukum Pidana (KUHP). Criminal liability can occur if there is an error caused by intent, negligence and the absence of excuses. In certain offenses, criminal liability can occur before the existence of criminal acts and the actions committed are the realization of part of criminal responsibility. An example of a problem is that there is an initial intention that is not categorized as a crime, but it can become a crime if the intention changes, such as when we borrow or rent goods from other people for a few days, but on the last day the borrower changes his intention to hold the item. So it can be categorized as embezzlement as in Case No. : 16/Pid.B/2022/PN.Pti.
Decolonization of Islamic Education and Efforts to Achieve Academic Independence: A Case Study of Ma'had Aly Lirboyo Kediri Ubaidila, Syafik; Sulaeman, Mubaidi; Khamim
Tribakti: Jurnal Pemikiran Keislaman Vol. 36 No. 2 (2025): Tribakti: Jurnal Pemikiran Keislaman
Publisher : Universitas Islam Tribakti (UIT) Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/kgvvg516

Abstract

This study aims to examine how Ma’had Aly Lirboyo implements epistemological decolonization in Islamic education through the preservation of pesantren traditions and their integration into the formal higher education system. The background of this research is rooted in the dominance of Western epistemology within national education systems, which often marginalize the Islamic intellectual heritage. This is a field research study using a qualitative approach, employing techniques such as direct observation, in-depth interviews with Ma’had Aly administrators and educators, and documentation analysis of institutional policies and curricula. The findings reveal that Ma’had Aly Lirboyo successfully preserves traditional pesantren methods—such as bandongan, sorogan, wetonan, and daurah ilmiah—while adapting them to a structured academic system through the Fiqh Kebangsaan curriculum. This strategy has enabled the development of an Islamic education model that not only maintains sanad (chains of knowledge transmission) and scholarly authority but also responds effectively to national and global challenges. Theoretically, these findings reinforce the discourse of knowledge decolonization by demonstrating that local systems of knowledge—rooted in tradition, spirituality, and social context—can form legitimate, autonomous, and globally relevant educational frameworks.
Decolonization of Islamic Education and Efforts to Achieve Academic Independence: A Case Study of Ma'had Aly Lirboyo Kediri Ubaidila, Syafik; Sulaeman, Mubaidi; Khamim
Tribakti: Jurnal Pemikiran Keislaman Vol. 36 No. 2 (2025): Tribakti: Jurnal Pemikiran Keislaman
Publisher : Universitas Islam Tribakti (UIT) Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/kgvvg516

Abstract

This study aims to examine how Ma’had Aly Lirboyo implements epistemological decolonization in Islamic education through the preservation of pesantren traditions and their integration into the formal higher education system. The background of this research is rooted in the dominance of Western epistemology within national education systems, which often marginalize the Islamic intellectual heritage. This is a field research study using a qualitative approach, employing techniques such as direct observation, in-depth interviews with Ma’had Aly administrators and educators, and documentation analysis of institutional policies and curricula. The findings reveal that Ma’had Aly Lirboyo successfully preserves traditional pesantren methods—such as bandongan, sorogan, wetonan, and daurah ilmiah—while adapting them to a structured academic system through the Fiqh Kebangsaan curriculum. This strategy has enabled the development of an Islamic education model that not only maintains sanad (chains of knowledge transmission) and scholarly authority but also responds effectively to national and global challenges. Theoretically, these findings reinforce the discourse of knowledge decolonization by demonstrating that local systems of knowledge—rooted in tradition, spirituality, and social context—can form legitimate, autonomous, and globally relevant educational frameworks.
IMPLEMENTASI JARH (KRITIK NEGATIF) DALAM PROSES STANDARISASI DA'I: TINJAUAN TERHADAP KITAB QAWAID AL-TAHDIS Nurhidayah, nurul; Dewi Nurul Izzah; Khamim
Al-Bukhari : Jurnal Ilmu Hadis Vol 8 No 1 (2025): Al-Bukhari: Jurnal Ilmu Hadis
Publisher : Program Studi Ilmu Hadis Fakultas Ushuluddin Adab dan Dakwah IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/al-bukhari.v8i1.10523

Abstract

This article discusses the role of jarh as a form of advice in the process of da'i standardisation by the Indonesian Ulema Council (MUI), with reference to the book Qawa'id al-Tahdis. This research aims to understand how jarrh methodology is used as a tool of constructive criticism in assessing da'i competence and integrity, as well as its impact on the process of certification and standardisation of da'i in Indonesia. Through a qualitative approach and textual analysis of qawa'id al-tahdis, this article explores the application of the principles of jarrh and shiqaq as part of the effort to maintain knowledge and public trust in da'is. This research examines the theory of Jarh, namely Jarh of a dhoif person, as a form of Advice', using a literature study in the book Qawaid Al-Tahdis. This study states that the existence of Jarh will improve the quality of da'wah, Jarh will criticise the quality of scholars with the certification of Jarh people who are dhoif (weak) is important to maintain the quality of da'wah. By applying the principle of jarh through three stages, namely Certification by involving the local community, certification by involving community leaders, and analysis and feedback with fellow MUI in the certification process, the da'i certification will be more structured and formal. The study results show that the proper implementation of jarrh can improve the quality of da'i as well as being a form of constructive advice, thus supporting the creation of standardisation of da'i based on knowledge and morals.
Living Hadis Penutupan Lapak Jual Beli Ketika Waktu Shalat di Kampung Madinah Desa Temboro Karas Magetan Jawa Timur Khamim; Hadziq, Hisbulloh
Tribakti: Jurnal Pemikiran Keislaman Vol. 31 No. 2 (2020): Tribakti: Jurnal Pemikiran Keislaman
Publisher : Universitas Islam Tribakti (UIT) Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/tribakti.v31i2.1043

Abstract

One of the interesting phenomena in the "Kampung Madinah" in Temboro Karas Magetan is the tradition of closing shop when the prayer time. The urgency in this research is to review these practices and explain their correlation with the hadith or sunnah of the Messenger of Allah. The research is field research that limits the problem to the application of the value of the sunnah to the tradition of closing shop in the kampung Madinah. The approach used is the sociology of knowledge which implies that reality is socially constructed. The result is that the tradition of closing shop when prayer time is the process of conveying the understanding conveyed by the followers of Jamaah Tabligh through the study of the book Fad}a>il al-A'ma>l which is recited at both bayan and ta'lim. Thus the closing shop when the prayer time is the actualization of the understanding of fiqh inspired by the hadith about the superiority of prayer in congregation.
Living Hadis Penutupan Lapak Jual Beli Ketika Waktu Shalat di Kampung Madinah Desa Temboro Karas Magetan Jawa Timur Khamim; Hadziq, Hisbulloh
Tribakti: Jurnal Pemikiran Keislaman Vol. 31 No. 2 (2020): Tribakti: Jurnal Pemikiran Keislaman
Publisher : Universitas Islam Tribakti (UIT) Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/tribakti.v31i2.1043

Abstract

One of the interesting phenomena in the "Kampung Madinah" in Temboro Karas Magetan is the tradition of closing shop when the prayer time. The urgency in this research is to review these practices and explain their correlation with the hadith or sunnah of the Messenger of Allah. The research is field research that limits the problem to the application of the value of the sunnah to the tradition of closing shop in the kampung Madinah. The approach used is the sociology of knowledge which implies that reality is socially constructed. The result is that the tradition of closing shop when prayer time is the process of conveying the understanding conveyed by the followers of Jamaah Tabligh through the study of the book Fad}a>il al-A'ma>l which is recited at both bayan and ta'lim. Thus the closing shop when the prayer time is the actualization of the understanding of fiqh inspired by the hadith about the superiority of prayer in congregation.
Reinterpretasi Kedudukan Hakim Perempuan: Analisis Pandangan Djazimah Muqoddas dalam Perspektif Teori Perubahan Hukum dan Sosial Khamim
Sosaintek: Jurnal Ilmu Sosial Sains dan Teknologi Vol. 1 No. 2 (2024): Sosaintek: Jurnal Ilmu Sosial Sains dan Teknologi, Juni, 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/sosaintek.v1i2.6062

Abstract

Artikel ini menelaah pandangan Djazimah Muqoddas terkait kedudukan hakim perempuan dalam sistem peradilan Islam melalui lensa teori perubahan hukum dan sosial. Penelitian ini mengidentifikasi celah dalam literatur mengenai penerimaan hakim perempuan di negara-negara Muslim dan menganalisis pandangan ulama klasik serta kontemporer terkait peran perempuan sebagai hakim. Dengan menggunakan metode kajian pustaka dan analisis kritis, artikel ini mengungkap bahwa Muqoddas mendukung penerimaan hakim perempuan dalam seluruh jenis perkara, berdasarkan prinsip teori perubahan hukum yang dikaitkan dengan konteks sosial dan politik. Temuan penelitian memberikan kontribusi signifikan dalam perdebatan hukum perempuan menjadi pemimpin, khususnya di lembaga peradilan.