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PRINSIP ETIKA BISNIS ISLAM DALAM MARK UP PRICING UNTUK MENENTUKAN HARGA JUAL EMAS Yusuf, Yusuf; Latifah, Eny; Yusuf, Muhammad Baharuddin
Journal Economics Technology And Entrepreneur Vol 2 No 04 (2023): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v2i04.939

Abstract

Tujuan penelitian ini adalah untuk mengetahui apa saja etika bisnis Islam yang ada pada  praktik Mark Up Pricing dalam penetapan harga jual emas. Metode penelitian yang digunakan adalah kualitatif dengan jenis studi Kasus. Hasil Penelitian adalah  Prinsip etika bisnis Islam dalam Mark Up Pricing untuk penetapan harga dengan menerapkan prinsip (a)Kesatuan: bekerja untuk ibadah serta dilakukan dengan cara halal; (b)Keseimbangan: menjaga kepercayaan pelanggan dengan menyediakan produk emas murni dengan kualitas terbaik; (c)Kehendak bebas: Bebas menentukan bahan pokok terbaik dan menyediakan pesanan dengan tepat waktu; (d)Tanggung jawab, kebajiikan: menerima penjualan kembali dengan syarat tidak berasal dari emas hasil pencurian, (e)Kebenaran, dan kejujuran: jujur dalam pengambilan keuntungan standar dan tidak tinggi baik produksi sendiri atau dari pihak lain, (f)Toleransi dan keramahan: Pembeli akan diberikan rekomendasi bilamana pihak toko tidak memiliki produk yang dicari, dan (g)Keterbukaan dan kebebasan: Menerima kritik dan saran dari pembeli demi meningkatkan kualitas dan pelayanan.
PERAN EKONOMI SYARIAH DALAM MENDUKUNG TERWUJUDNYA SUSTAINABLE DEVELOPMENT GOALS (SDGs) DI INDONESIA Latifah, Eny
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 1 No 03 (2022): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v1i03.275

Abstract

Sharia Economics has a role in supporting the implementation of the SDGs in Indonesia with all existing product ecosystems. Starting with financial products, various halal food and beverages, Islamic entrepreneurs and others. The SDGs have 17 goals, including, without poverty, without hunger, a healthy and prosperous life, quality education, gender equality, clean water and proper sanitation, energy clean and affordable, decent work and economic growth, industry, innovation and infrastructure, reducing inequality, sustainable cities and communities, responsible consumption and production, tackling climate change, marine ecosystems, terrestrial ecosystems, peace, justice and resilient institutions, and partnership to achieve goals. The role of Islamic economics in the SDGs in Indonesia is that the characteristics that exist in Islamic finance are suitable for achieving the SDGs, such as social funds and their nature that is free from speculation. In addition, the existing contracts in Islamic finance, especially in the agricultural sector such as Mudharabah, Musyarakah, Muzara'ah, Musaqah, Murabahah, Ba'i Salam and sharia-based businesses with halal food and beverage products as well as Islamic entrepreneurs with various Sharia contracts such as Salam and Ijarah in Franchise, Musyarakah, Muzara'ah, Musaqah, Murabahah in livestock and agriculture are very supportive of the SDGs.
ANALISIS EKONOMI ISLAM ATAS JUAL BELI (MINDRING) DI DESA SENDAHARJO LAMONGAN Dheny Adresima, Rima; Latifah, Eny
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 2 No 03 (2023): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v2i03.488

Abstract

The purpose of this study was to determine the Islamic economic analyze on buying and selling mindring credit models in Sendangharjo Village, Brondong Lamongan. This research uses descriptive qualitative method of case study type. The data analysis technique used is data triangulation by combining data from interviews, observations and documents. The results of this study indicate that the Islamic economic perspective on the mindring model of credit buying and selling consists of five principles, namely monotheism (faith): the fulfillment of the transaction actor, the object of the transaction, and the transaction contract (ijab qabul), 'Adl (justice): the attitude of the seller who does not discriminate -distinguish between one buyer and another, nubuwwah (prophecy): the honesty of the seller in conveying the shortage or excess of goods, khilafah (governance): no restrictions from the village government, and Ma'ad (result): the purpose of mindring service providers running their business those who not only pursue profits but blessings.
BISNIS MULTI LEVEL MARKETING (E-COMERCE): PANDANGAN DAN SISTEM INFORMASI AKUNTANSI (SYARIAH) DI INDONESIA Rohmatul Umah, Shoffi; Putri Lestari, Anggita; Nur Habib, Asifi Antoni; Masyfu’i, Moh. Wildan; Latifah, Eny
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 2 No 01 (2023): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v2i01.534

Abstract

The purpose of this study was to determine the views and accounting information systems in Multi Level Marketing (E-Commerce) business in Indonesia. The research method is qualitative with a literary approach that uses data sources from reference books, articles and other sources in order to find complete information and in accordance with the data listed. The results of the study show that there are views of the Multi Level Marketing business that punish mubah and some that forbid it. The reason for the Multi Level Marketing business is not allowed, namely there is gharar, violating the principles of the transaction contract, and the motivation for the transaction contract is a bonus, not goods and the career path is determined by how quickly you join as a member, depending on the package taken. Meanwhile, the Multi-Level Marketing business accounting system is a reference for making decisions regarding rewards that will be given to members with good performance with automatic distribution according to incoming data and has been confirmed by the part in charge.
PENERAPAN AKUNTANSI SYARIAH ZISWAF BERDASARKAN PSAK109 Pratama, Rifki Danu; Ilma, Aidah Nur; Shohibus Shulton, Muhammad; Rohmat, Syarif; Afandy, Saiful; Latifah, Eny
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 2 No 02 (2023): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v2i02.541

Abstract

The purpose of this study was to determine the extent to which Sharia Financial Institutions apply sharia accounting to Zakat, Infaq, Shadaqoh, and Waqf by adjusting those in PSAK 109. The research method used is qualitative type of literature by using reference sources both from books, articles, journals and others to obtain the necessary information and data by analyzing more deeply. The results of the study are that there are still many Sharia Financial Institutions (LKS) that have not implemented PSAK 109, some LKS still use simple financial reporting so that the form and format of reporting for each LKS is different. The factor causing the non-application of PSAK 109 in some LKS is the difficulty in applying it due to the constraints of human resources owned by LKS. So that to overcome these problems, training and assistance are needed for LKS related to the application of PSAK 109. In addition to making disclosures about zakat, infaq\sedekah. LKS also discloses the existence of non-halal funds and policies on the name of the receipt of funds, the reasons and the amount of these non-halal funds. LKS also discloses amil performance on the receipt and distribution of zakat and infaq\sedekah funds.
IMPLEMENTASI AKUNTANSI GADAI SYARIAH (RAHN) DENGAN AKAD QARDH DAN IJARAH DI KSPPS BMT MANDIRI SEJAHTERA CABANG KRANJI SESUAI PSAK NO. 107 Arifatin, Nanik; Rohmah, Yuni; Latifah, Eny
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 1 No 02 (2022): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v1i02.989

Abstract

BMT Mandiri Sejahtera Cabang Kranji merupakan salah satu lembaga keuangan syariah yang melakukan kegiatan usahanya tidak berdasarkan bunga melainkan dengan prinsip syariah. Lembaga ini memiliki tugas pokok yaitu menghimpun dana dari masyarakat dan menyalurkan kembali kepada masyarakat dalam bentuk pembiayaan. Penulis memfokuskan penelitian terhadap produk pembiayaan rahn yang terdiri dari dua akad yaitu akad qard dan akad Ijarah. Metode penelitian yang digunakan adalah pendekatan kualitatif yang bersifat interpretive, dimana data perusahaan dianalisis kemudian dibandingkan dengan konsep dan teori untuk menghasilkan sistem dan metode yang baik dalam pengambilan keputusan. Sumber data dikumpulkan dengan cara observasi, dokumentasi, wawancara dan studi pustaka. Hasil penelitian ini menunjukkan bahwa perlakuan akuntansi pembiayaan Gadai Syariah (rahn) pada BMT Mandiri Sejahtera Cabang Kranji telah sesuai dengan ketentuan PSAK 107 dan Fatwa DSN-MUI Nomor 25/DSN-MUI/III/2002. Tujuan penelitian ini untuk mengetahui Implementasi Akuntansi Gadai Syariah (Rahn) dengan Akad Qardh dan Ijarah di BMT Mandiri Sejahtera Cabang Kranji yang sesuai PSAK No.107 dan Fatwa DSN-MUI Nomor 25/DSN-MUI/III/2002.
Baitul Maal Wat Tamwil Sebagai Microfinance Alternative Ummat latifah, Eny
MADINAH Vol 5 No 1 (2018): Madinah: Jurnal Studi Islam
Publisher : INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/madinah.v5i1.1263

Abstract

The purpose of this research is to know how far the role and effort of KSPPS BMT BINA UMMAT SEJAHTERA run the vision and mission. To know the role of BMT microfinance in accompanying the entrepreneurial operations. This reseach method using qualitative approach that is descriptive. Where the company date are analyzed and then compared with the theory to produce good sytems and methods in decision making. Method of date validity using triangulation technique. The result of this research is KSPPS BMT BINA UMMAT SEJAHTERA has run its vision and mission. By conducting various activies based on sharia principle, with a system of sale and purchase and profit sharing. Oriented to religious social activities so that KSPPS BMT BINA UMMAT SEJAHTERA has. An important role as a companion in the development at entrepreneurial operations, especially around Paciran Lamongan
The Concept Of Sharia Finance That Is An Islamic Microfinance Institution Latifah, Eny; Paulina, Ningsih
MADINAH Vol 6 No 1 (2019): Madinah: Jurnal Studi Islam
Publisher : INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/madinah.v6i1.1285

Abstract

The purpose of this study was to determine the extent of the concept of existing financial statements Islamic Microfinance Institution precisely in the Cooperative Savings and Loans Coordination of Sharia Islamic Education Ummah Lamongan. The research method uses a qualitative approach that is descriptive in order to get a clear picture of the use of sharia accounting in the Islamic Microfinance Institution, which is precisely in the Savings and Loan Co-operative for the Development of Sharia Bina Syariah Ummah Lamongan. The results of this study are the concept of financial statements presented by Islamic Microfinance Institution Bina Syariah Ummah Lamongan is more referring to SAK ETAP. Financial statements that include a balance sheet, income statement, statement of changes in financial position that can be presented in various ways, such as cash flow statements and cash flow statements, notes and other reports. Because Islamic Microfinance Institution Bina Syariah Ummah Lamongan needs an adjustment process to provide financial reports with sharia accounting approaches because of the transfer of labels from Conventional financial institutions to Islamic financial institutions.
Ekosistem Keuangan Syariah Pada Islamic Microfinance Instittutions Dengan Philantropy Ekonomi Islam Di Pesisir Utara Jawa: (Studi Kasus 6 Koperasi Syariah di Pesisir Utara Lamongan) Latifah, Eny
MADINAH Vol 9 No 2 (2022): Madinah: Jurnal Studi Islam
Publisher : INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/madinah.v9i2.1382

Abstract

The purpose of this study was to determine what ecosystems exist in Islamic Microfinance Institutions. This research method uses descriptive qualitative using data processing to the maximum in 6 (Six) Islamic cooperatives in the North Coast of Lamongan. Analysis of existing data is the result of processing sourced from triangulation of data in the form of observations, interviews and documentation in order to produce real data. The results showed that the ecosystem in the Islamic Microfinance Institutions consists of Islamic Economic Phylanthropic Instruments including Waqf, Zakat, Infaq, and Shodaqoh. Other ecosystems include providing innovations in sharia financial products that can truly fulfill and increase financial inclusion in the North Coast of Lamongan.
PENDAMPINGAN PENINGKATAN PRODUKSI UNTUK INDUSTRI KREATIF UD SNACK BU ERNIE DESA SUGIHAN LAMONGAN Latifah, Eny; Sukma, Diniyah; Arifatin, Nanik; Martiwi, Wanala Abdillaika; Abdullah, Rudi
INCIDENTAL : Journal Of Community Service and Empowerment Vol 2 No 02 (2023): INCIDENTAL : Journal Of Community Service and Empowerment
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/incidental.v2i02.1177

Abstract

Assistance in the framework of this community service has the aim of helping the creative industry UD Snack Bu Ernie Sugihan Lamongan Village in increasing production and income. The service method is PAR (Participatory Action Research) with observation stages through preliminary research, inculturation, Action Action and Evaluation. The result of the service is the lack of creative industry players who have a computer or laptop so that it is not optimal in uploading creative industry products in the digital marketpalce. The hope is the availability of adequate electronic media so that it is more optimal in utilizing social media and market places available in this digital era. Increased literacy regarding product packaging and marketing, maximizing social media in promotion and sales, and establishing cooperation with partners engaged in the creative industry or trade.
Co-Authors Abdillaika Martiwi, Wanala Abdul Kholiq Abdullah, Rudi Achmad Asrori Adi Cahyo, Wisnu Handika Aditiya, Wahyu Faizal Afandy, Saiful Afiqul Rifqi, Muhammad Afiyah, Ikrimatul Afiyati, Roviqo Agus Suprapto Agus Widayoko Agustina, Wa Ode Ahmad Izul Arif Zairifli Aicha Widia Dzilfachriah Aiman, Aziq Nur Ainur Rokhman, Muhammad Al Hariz, M. Lubab Al-Busthomi, Yazid Alfun Nada, Laila Alya Khoioni Muhibbah Amelia Ali, Shenny Ratna Amelia, Rika Nur Ananta Delyana Mafikah Antoni Julian Anugrahi Putri Ziyadatin Ilmi Anugrahi Ziyadatin Ilmi Ardian Setya A Ardian Setya A, Ardian Setya Arif H, M. Syaiful Arif Hidayat Arif Hidayat Arif Zairifli, Ahmad Izul Arifatin, Nanik Arifiatin, Nanik Arina Faridatul Mahmudah Arti, Siti Wiana Assa Eka Oktaviani Asy Sya’Bany, Ghulam Atsnaita Yasrina Aula, Aslikhul Auliyah, Lutfi Azizah, Lailiyatul Azizah, Rismatul A’yun, Qurrota Badriah, Lailatul Bariroh, Azkiyatul Cahya utami, Okky Ambarita Cahyani Intan Ramadani Cahyo, Daeng Nur Chusnana Insyaf Yogiyanti Daeng Achmad Suaidi Damara, Dandi Deny Pra Setyo Deris Afdal Yusra Dewi Ayu Lestari Dewi Priyantini Dewi Ratih, Dewi Dheny Adresima, Rima Diva Ayu Pramiswari Dwi Lestari Dzakiroh, Kusuma Endang Purwaningsih Endang Purwaningsih Ernila Siringo Ringo Estianinur Estianinur Fadlilah, Eva Shofiyatul Fahni Sahira, Mitha Fajar, M. Nurul Fajarwati, Athiyatul Muharromah Fajriyatul Abadiyah Farichah, Zumrotul Farida, Erna Aulia Fariskasari, Cindy Andini Farokhah, Fiqih Aisyatul Ferdian Afrizal, Achmad Fibriyanti, Lia Firdaus, Rohim Aminullah Fitria Adie, Ciska Fitriyah, Nila Nisatul Ghulam Asy Sya’Bany Handika, Wisnu Hari Wisodo, Hari Hashin, Muhammad Hishin Al Hendrik Setiawan, Hendrik Heni Nur Rohim Hidayah, Mia Lailatul Hikmatus Sa'diyah Hikmatus Sa’diyah Himanda, Ismi Wilma Hutkemri Zulnaidi Ilma, Aidah Nur Ilman Huda, Moh Afthon Indi Shofiyah Indira Putri, Neziana Indriyawanti Indriyawanti Invony Dwi Aprilisanda Irawati, Henik Ismi Laili Afwa Jami’uswaniyah, Siti Nur Karomah, Ummul Kholifah, Mimin Nurul Khujjah, Shohibul Khusnatul Zulfa W Kurniawan , Robi Kurniawan, Ananda Rossy Kurniawan, Bakhrul Rizky La Ode Sugianto Lia Yuliati Lia Yuliati, Lia Lil Hikam, Jamhari Luhri, Ida Shofiana Mafikah, Ananta Delyana Mamdukh, Muhammad Maria Chandra Sutarja Martiwi, Wanala Abdilaila Martiwi, Wanala Abdillaika Masulah, Bidayatul Masyfu’i, Moh. Wildan Maulidah Putri, Gita Mei Mimin Nurul Kholifah Mohammad Khoiruddin, Mohammad Mu'minah, Rina Ummatul Muawanah, Rifatul Mubarriroh, Lailatul Muhammad Afiqul Rifqi Muhammad Afton Ilman Huda Muhammad Dian Ilham Akbar Muhammad Syawaluddin Akbar Mustaghfirin, Muhammad Mu’minah, Rina Ummatul Nabila Putri, Primadia Nada, Laila Alfun Nadiyah El-Haq Diyanahesa Nanang Winarno Nanda Rizky Aulia Nandang Mufti Napu, Fitria Nikmah, Zahrotun Ningsih, Fila Wahyu Nofitasari, Yulia Nora Susiana Nouvel Zabidi Nugroho Adi Pramono, Nugroho Adi Nur Amelia, Rika Nur Habib, Asifi Antoni Nur Ilma, Aidah Nur Lia, Wiwin Nur Rofiq Nur Rohmawati, Ismy Tsaniyah Nur Utami Amaliah Nurah, Nurah Nuriah, Filza Nuriyah, Filza Nuroini, Dina Afifah Nurul Hidayati Nurul Khoiriyah Nurvita Sari, Silvi Indah Parno Paulina, Ningsih Pramiswari, Diva Ayu Prastya, Donny Pratama, Rifki Danu Prazetya, Donny Putri Lestari, Anggita Putri, Devi Azlina Qolbi, Syahroini Wasifaul Ramadani, Cahyani Intan Ridwan, Fazar Abid Rifai, Mochamad Khoirul Rifqi, Muhammad Afiqul Rika Nur Amelia Riskawati Riskawati Rismatul Azizah Rizky, Choirul Rizkyanti, Elta Robi Kurniawan Rohmah Al-Khoiriyah, Nadiatur Rohmah, Nafilah Shobibatur Rohmah, Yuni Rohman, M. Ainur Rohmat, Syarif Rohmatul Umah, Shoffi Rohmawati, Ismy Tsaniyah Nur Roisyatul Hifdiyah, Wilda Rosidah, Silvi Alifatur Sa'diyyah, Aminatus Safitri, Ikke Nur Sahal Fawaiz Saibatul Fauziyah Saidaturrohmah, Nur Salsabila, Wilda Salma Samsul Arifin Sandhi Setya Praptama Sa’diyah, Hikmatus Sentot Kusairi Setiyawati , Putri Sulis Setiyawati, Lisa Setiyawati, Putri Sulis Setyo, Deny Pra Sherly Verlinda Shifa, Septi Cahyati Shohibus Shulton, Muhammad Sholihah, Nafiatus Sifatus Sholikah Sigit Triwibowo Silvi Indah Nurvita Sari Siti Juwariyah Siti Nur Qomariyah Sobibatur Rohmah, Nafilah Soepriyono Koes H Suhailah Suhailah Sukma, Diniyah Sukmawati, Lara Supriana, Edi Supriana, Edy Supriyono Koes Handayanto Suroso Suroso Sutopo Sutopo Sya'ban, Ghulam Asy Syamsiyah, Cicik Tsaniyah Rahmah Halizah Umah , Shoffi Rohmatul Umah, Khurul Aimatul Ummah, Khoirul UMMAH, KHURUL AIMMATUL Ummu Karomah Usmakrifah, Usmakrifah Utami Agustin, Indri Ati Wahyudha Tri Setiyoaji Wasifaul Qolbi, Syahroni Widyawati, Widuri Wijayanti, Iin Wisnu Handika Adi Cahyo Wulandari, Dewi Irma Yanuar Dhita Tri Nugroho Subiyanto Yeyehn Dwi Sugara Yoga Pratama, Putra Andika Yohanes Dwi Saputra, Yohanes Dwi Yusuf Yusuf Yusuf Yusuf Yusuf, Muhammad Baharuddin Zairifli, Ahmad Izul Arif Zaitul Harizah Zakiyuddin , Ahmad Salim Ziyadatin Ilmi, Anugrahi Putri Zulistiani, Inne