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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Ta'amul: Journal of Islamic Economics Mizan: Journal of Islamic Law
Suhaimi, R.
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh, Arus Kas Bebas, Arus Kas Operasi dan Pajak terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Jakarta Islamic Index Suhaimi, R.; Haryono, Slamet
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30915

Abstract

This study will conduct research on the influence between the independent variables and the dependent variable. Where in this study will examine the effect of Free Cash Flow, Operating Cash Flow and Taxes as independent variables on dividends as dependend variable, which are the dependent variable using company data listed on the Jakarta Islamic Index for the priod 2017-2019. Research method by using multiple regression test data analysis model (multiple regression) to test the relationship or the effect of independent variable. The results showed that two of the three independent variables used, namely operating cash flow had a significant and significant effect on dividends and taxes also had a significant effect on dividends, while free cash flow had no effect on the dependent variable, namely dividends.
Sinergi Industri Halal dan Perundangan Nasional: Pilar Ekonomi Syariah Indonesia Suhaimi, R.; Arrohman, Baidawi
Ta'amul: Journal of Islamic Economics Vol. 3 No. 2 (2024): November
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v3i2.300

Abstract

The halal industry has become a focal point in Indonesia’s economic and legal development, requiring structured strategies and ongoing government initiatives to ensure its optimal growth. One of the main challenges lies in the need for comprehensive legal frameworks that can support and regulate the rapidly expanding halal sector. This study aims to analyze the role of national legislation in shaping the halal industry in Indonesia, focusing on the implementation and impact of Law No. 33 of 2014 on Halal Product Guarantee (UUJPH). Using a normative juridical approach, this research examines statutory regulations, government policies, and relevant literature to assess how the law provides legal certainty and supports the sustainability of the halal industry. The findings indicate that the enactment of UUJPH plays a significant role in offering protection for both producers and consumers by standardizing halal certification and product assurance. Moreover, it strengthens public trust and enhances Indonesia’s competitiveness in the global halal market. The study contributes to the understanding of legal infrastructure in the halal sector and underscores the importance of government commitment in reinforcing halal governance through legislation
Cultural Strategy of Saving Money Madura's Kelontong Shop In Business Income Suhaimi, R.; Nasrullah, Nasrullah; Nur, Abdul Hamid Bhustomi
Ta'amul: Journal of Islamic Economics Vol. 4 No. 1 (2025): May
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v4i1.388

Abstract

elontong (traditional grocery) stores represents a unique and intriguing socio-economic phenomenon. This informal financial habit, rooted in community tradition, is widely observed across Madurese grocery store owners in various regions, including Malang. However, this cultural practice has received limited academic attention, particularly in terms of its functions, motivations, and implications. The objective of this study is to explore the cultural practice of saving money among Madurese-owned grocery stores in Malang, focusing on its underlying purpose, mechanism, and socio-economic significance. This research uses a descriptive qualitative approach, with data collected through in-depth interviews and direct observation of selected Madurese store owners operating in urban and suburban Malang. The findings reveal that this saving culture follows a consistent pattern—where 10% of daily sales are set aside every 24 hours. This practice is not formally recorded or banked but is stored securely within the shop environment or in a trusted informal setting. The saved income is intended not only for profit accumulation but also for strategic financial readiness, such as for restocking inventory, covering emergency expenses, or fulfilling family and social obligations. The study concludes that this saving behavior is both an economic and cultural strategy, serving as a grassroots financial management model embedded in local values of discipline, foresight, and community solidarity. The findings contribute to the field of cultural economics and micro-enterprise finance by highlighting how traditional practices can serve as sustainable informal financial systems among ethnic business communities.
Analisis Skema Bagi Hasil Tradisional, Return dan Rsiko Paronan Sapi di Desa Tobai Timur Sampang Madura Suhaimi, R.; Nur Asnawi; Nanik Wahyuni
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27563

Abstract

Abstrak Paronan sapi adalah salah satu sistem tradisional yang di praktekkan pemilik sapi dengan memberi hewan ternak kepada peternak local untuk dipelihara. Jika sapi tersebut beranak atau hasil penjualan sapi, maka hasilnya dibagi antara pemilik sapi dan peternak. Skema ini merupakan simbiosis mutualisme di mana pemilik sapi mendapatkan pemeliharaan gratis dan peternak mendapat bagian dari hasil penjualan. Sistem bagi hasil merupakan sistem di mana dilakukannya perjanjian bersama dalam melakukan kegiatan usaha, Paronan tradisional adalah contoh nyata dari kebijakan keuangan yang terorganisir dengan baik dalam konteks komunitas lokal. Peneliti menggunakan pendekatan penelitian kualitatif untuk menyelidiki masalah penelitian ini. Pendekatan kualitatif ini menekankan pada masalah kehidupan sosial yang nyata. Skema bagi hasil keuntungan memberikan kesamaan porsi keuntungan yang rata terhadap pemilik dan penerima paronan. Dalam praktek paronan sapi di desa tobai timur tidak hanya ada prilaku bagi untung antar pemilik dan pengambil paronan, dalam prakteknya mereka juga melakukan bagi rugi terhadap praktek paronan sapi. Kata Kunci : Bagi Hasil, Tradisional, Paronan
Halal Industry Management in Islamic Economic Perspective Fata, Zainol; Suhaimi, R.; Fany, Naufal El
Ta'amul: Journal of Islamic Economics Vol. 2 No. 1 (2023): May
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v2i1.55

Abstract

Indonesia is a country that has enormous potential in the halal industry. In 2020 spending on the halal industry reached USD 184 billion and is projected to increase by 14.96% in 2025 or reach USD 281.6 billion. To maximize the potential that is owned, good management is needed in the halal industry so that this potential can develop optimally. In this study the researchers focused on the problem of how to manage the halal industry and how the halal industry is in the perspective of the Islamic economy. This research is a qualitative research. The research method used in this research is literature review. The data collection method used is secondary data obtained from journals, documentation books, and the internet. In the research that has been carried out, it produces findings based on the focus of the research, namely the Majamenen Halal Industry has been regulated based on the Laws of the Republic of Indonesia, one of which is Number 33 of 2014 concerning Guarantees for Halal Products. While the halal industry in the perspective of Islamic economics is in accordance with Islamic economic theory and principles
PERTIMBANGAN HALAL THAYYIB PADA WISATA NON HALAL DI MADURA Harisah, Harisah; Suhaimi, R.; Mukri, Syarifah Gustiawati
JURNAL ILMU SYARIAH Vol 8 No 2 (2020): DESEMBER
Publisher : IBN KHALDUN BOGOR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/mizan.v8i2.20276

Abstract

Artikel ini menyajikan respon masyarakat Madura terhadap wisata yang memiliki potensi ekonomi. Namun, dianggap tidak memiliki cara yang halal bahkan thayyiban. Paradigma terlahir karena sifat keber-agamaan orang Madura masih sangat kental terutama bagi masyarakat yang masih tradisional. Oleh karena kajian ini menyajikan respond dan tindakan masyarakat Madura, maka metode pengujian menggunakan kualitatif dengan teknik wawancara dan observasi terkait wisata yang rusak karena didemo oleh masyarakat Madura. Penelitian ini menemukan, bahwa masyarakat Madura sangat agresif terhadap wisata yangdianggap menimbulkan kemaksiatan, menggunakan promosi yang dianggap melanggar tatanan syariah, serta merusak budaya lokal Madura terutama tatanan dunia pesantren. Hal ini dilakukan dengan pertimbangan bahwa setiap sumber ekonomi harus sejalan dengan konsep halal dan thayyib.
Co-Authors Arrohman, Baidawi Fany, Naufal El Fata, Zainol Harisah, Harisah Nanik Wahyuni Nasrullah Nasrullah Nur Asnawi Nur, Abdul Hamid Bhustomi Slamet Haryono Syarifah Gustiawati Mukri