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Sukandi, Sukandi
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Religion Agriculture, Biological Sciences & Forestry Astronomy Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Transportation Other

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Analisis Pencatatan Akuntansi Pembiayaan Rahn (Gadai) di BMT. UGT. Sidogiri Capem. Banyuputih Situbondo Berdasarkan PSAK 107 Sukandi, Sukandi; Shoimah, Imroatus; Sa’diyah, Halimatus
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (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.v1i1.2657

Abstract

Each Islamic financial institution may have a different strategy and operational system in order to increase the interest of its target consumers. It can be in the form of providing convenience to financing customers in terms of administrative requirements, but still carrying out strict selection and supervision to anticipate the risk of default (default). As is the case with BMT. UGT. Sidogiri in implementing rahn or mortgage financing. Another aspect is in terms of accounting records of transactions carried out by the company. Then, how is the accounting treatment applied in BMT. UGT. Sidogiri Capem. Banyuputih towards rahn financing. This qualitative descriptive research was carried out at the BMT sub-branch office. UGT. Sidogiri which is located in the Banyuputih sub-district, Situbondo. Data sources consist of primary and secondary data, which are collected through observation, interviews and documentation. As well as testing the validity of the data with triangulation. The conclusions obtained by the researcher are: that in terms of recognition, measurement, and presentation of rahn financing it is in accordance with PSAK 107. Meanwhile in terms of disclosure it is still not in accordance with PSAK 107.
Analisis Perlakuan Akutansi Persediaan Obat Berdasarkan Metode Fifo Dalam Meningkatkan Laba Usaha Kesehatan (Pada Klinik Idaman As’adiyah Sumberejo Banyuputih Situbondo) Sukandi, Sukandi; Wulandari, Indah
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 3 No. 2 (2025): 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.v3i2.7887

Abstract

Klinik merupakan salah satu jasa pelayanan dasar kesehatan, Klinik Idaman As’adiyah adalah salah satu unit usaha yang didirikan oleh PP Salafiah-Syafiiyah dibidang kesehatan. Klinik Juga memiliki Instalasi farmasi yang didalamnya terdapat persediaan obat. Dengan jumlah santri 16.621. maka pelayanan kesehatan terus berlangsung. Oleh karena itu, klinik membutuhkan persediaan yang tidak sedikit. Karena Klinik merupakan salah satu unit usaha, maka perlu adanya perlakuan akuntansi persediaan di dalamnya.Oleh karena itu, peneliti mengambil pada fokus penelitian Bagaimana perlakuan akuntansi persediaan obat pada Klinik Idaman As’adiyah dan agaimana tingkat laba dengan perlakuan akuntanasi persediaan obat berdasarkan pendekatan metode fifo pada Klinik Idaman As’adiyah. Dalam penulisan skripsi ini penulis mengunakan metode kualitatif, dalam pengumpulan data penulis telah melakukan observasi lapangan, wawancara, dan dokumentasi. Setelah itu penulis melakukan pengcekan data dengan melakukan perpanjangan pengamatan dan tringulasi sumbe, tringulasi teknikdan tringulasi waktu. Sehingga hasil penelitian ini adalah Klinik idaman as’adiyah usaha milik pesantren dibidang kesehatan, dalam pencatatan persediaan obat klinik menggunakan perlakuan akuntansi dengan pendekatan metode fifo, yaitu barang yang pertama kali dibeli maka barang tersebut yang pertama kali dijual. Dengan membebankan harga pokok penjualan yang telah ditetapkan pertama kali ditetapkan, sehingga harga pokok penjualan yang dikeluarkan rendah dan mampu mendapa laba yang tinggi.
Implementasi Etika Bisnis Islam Dalam Produksi Di Home Industri Tiga Bintang Kerang-Sukosari-Bondowoso Hamidah, Nurul; Tasliyah, Nihayatut; Sukandi, Sukandi
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2023): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v1i1.3491

Abstract

This Tiga Bintang Home Industry has used Islamic business ethics, in accordance with the Islamic ethics that have been implemented by the leaders of the Tiga Bintang Home Industry. Therefore, the Tiga Bintang Home Industry has been confirmed to be good at producing it. With this Three Bintang Home Industry, it provides good service and the people around the Tiga Bintang Home Industry feel the benefits. This study aims to answer the question, how is the Implementation of Islamic Business Ethics in the production of Tape Tiga Bintang Kescal Sukosari Bondowoso and what are the factors that become obstacles in production. Tape Three Stars Shells Sukosari Bondowoso. The research method used is field research or commonly called qualitative research. Data collection techniques used are interviews, direct observation of production activities, and documentation. The research results obtained are that the Tiga Bintang Home Industry Tape has implemented Islamic ethical principles in its production activities, namely: ihsan, itqon, faith, taqwa, istiqomah and maslahah and working in a halal field but an ethical barrier that is not optimally applied. Namely, istiqomah because raw materials are an obstacle to the production factor, the Three Star Tape home industry, and there are supporting factors that are a separate guideline for the three star home industry, namely good human resources, that is what makes this Home Industry more and more customers and growing because it is careful in choosing HR, so it is really good in terms of Management, Service and Implementing Islamic Ethical Values.
KONTRIBUSI EKONOMI SYARIAH DALAM PEMBANGUNAN EKONOMI Hamdi, Ahmad; Sukandi, Sukandi
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2025): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v2i2.6666

Abstract

Islamic economics, based on Sharia principles, has rapidly developed in recent decades. However, there remains a gap in understanding its contribution to inclusive and equitable economic development. This study aims to explore the contribution of Islamic economics to a more equitable economic development and identify how Islamic economic instruments such as zakat, waqf, and sukuk can support this goal. The research method used is a literature study, analyzing relevant literature on Islamic economic theories and their implementation in economic development. The findings reveal that Islamic economics has significant potential in creating a more just and sustainable economic system. Instruments such as zakat, waqf, and sukuk have proven effective in supporting wealth redistribution and empowering communities. Islamic financial institutions also play a crucial role in improving financial inclusion and extending access to marginalized groups. This research concludes that the implementation of Islamic economics can contribute to a fairer, more sustainable, and inclusive economic development, although challenges in its implementation still exist. Therefore, collaboration among Islamic economic institutions, governments, and society is needed to maximize Islamic economics' contribution to global economic development.
ANALISIS PRINSIP-PRINSIP PRODUKSI DALAM EKONOMI ISLAM: STUDI KOMPARATIF ANTARA KONSEP TRADISIONAL DAN KONTEMPORER Hamdi, Ahmad; Sukandi, Sukandi; Tasliyah, Nihayatut
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2025): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i1.7877

Abstract

This study aims to analyze and compare the principles of production in Islamic economics from both traditional and contemporary perspectives. In Islamic economics, production is not merely an economic activity but also a form of worship encompassing moral, social, and spiritual dimensions. The traditional approach is grounded in the thoughts of classical scholars such as Al-Ghazali, Ibn Khaldun, and Al-Mawardi, who emphasized the importance of maqāṣid al-sharī‘ah in guiding production activities. Production is viewed as a means to promote public welfare, uphold justice, and prevent social and environmental harm. Meanwhile, the contemporary approach emerges in response to globalization and economic modernization. Contemporary scholars like M. Umer Chapra and M. Nejatullah Siddiqi attempt to integrate Islamic values with modern economic principles that emphasize sustainability and justice. In this context, Islamic production extends beyond the concepts of halal and thayyib to include social responsibility, environmental conservation, gender inclusion, and digital transformation. This research employs a qualitative methodology using library research, exploring both classical and modern literature to identify continuities and differences between the two approaches. The findings indicate that while methodological and contextual differences exist, both perspectives share foundational values. A synergy between traditional and contemporary views is deemed essential to establish a production system that is both normatively grounded and contextually relevant. Thus, Islamic economic thought remains dynamic and adaptive, rooted in transcendental values yet open to reform grounded in maqāṣid al-sharī‘ah.
Co-Authors Abd. Rahman Adiputra, Kirana Dara Dinanti Afdal, Rizki Amaliah Alpi Zaidah, Alpi Arifin, Jamaluddin Aulia, Zahwa Hamdi, Ahmad Hasbi Herry Sonjaya Hidayatulloh, Alpiana Hr, Bq. Malikah Indah Wulandari Lismaya Dewi, Ni Putu Ety Manalu, Sri Rahmayani Nahei, Nahei Nengsi, Wahyu Nurliani Erni Nurul Hamidah, Nurul Pratama, Indah Arry Rajab, Sri Putri Rusman, Rezki Salminawati Sa’diyah, Halimatus Shoimah, Imroatus Siskariani, Siskariani Siti Nurhaliza Sudirman Baco, Sudirman Suhardi Suhardi Suleha, Suleha Tasliyah, Nihayatut Triana, Triana Ulfah, R. A. Athifah Radhiyyah