Articles
ESENSI AKUNTANSI SYARIAH DI LEMBAGA KEUANGAN SYARIAH DI INDONESIA
Ilman Huda, Moh Afthon;
Latifah, Eny
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 01 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jisef.v2i01.1136
Sharia financial institutions in Indonesia are growing rapidly in line with increasing public awareness of the importance of financial management in accordance with sharia principles. Sharia accounting is very important in sharia financial institutions, because sharia accounting plays an important role in maintaining compliance with sharia principles and ensuring that financial transactions are carried out in accordance with sharia principles. The essence of sharia accounting in sharia financial institutions in Indonesia includes sharia principles, Avoid riba, gharar, maysir and muamalah which are haram in every financial transaction. Apart from that, sharia accounting must follow sharia accounting standards set by the Indonesian Accountants Association (IAI). Several things that need to be considered in implementing sharia accounting in sharia financial institutions in Indonesia are the use of information systems, implementation of PSAK, supervision and employee training.
IMPLEMENTASI AKUNTANSI SYARIAH DALAM BISNIS: TANTANGAN DAN MANFAAT
Mustaghfirin, Muhammad;
Latifah, Eny
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 01 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jisef.v2i01.1137
The purpose of this study is to examine the benefits and challenges of implementing Islamic accounting in business. The research method used is descriptive qualitative with the type of literature. The results of the study are the challenges of sharia accounting in business include changes in mentality, limited human resources competent in sharia, development of consistent sharia accounting standards, supporting technological infrastructure, and difficulties in leaving the conventional accounting paradigm. A focus on developing human resource competencies, improving Islamic accounting standards, and utilising appropriate technology will be key in facing and overcoming the challenges of effectively applying Islamic accounting in business. Islamic accounting has benefits: strengthening business accountability and transparency, enhancing customer confidence through sharia principles, and improving the efficiency and effectiveness of financial management. In addition, Islamic accounting promotes compliance with ethical principles and strengthens business competitiveness. Overall, Islamic accounting acts as an important pillar in conducting business in accordance with Islamic sharia principles, which in turn can strengthen the integrity and sustainability of the business.
KONSEP LABA AKUNTANSI SYARIAH DALAM BISNIS SYARIAH DI INDONESIA
Sa’diyah, Hikmatus;
Latifah, Eny
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 01 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jisef.v2i01.1138
The purpose of this research is to examine the concept of the benefits of Islamic accounting for Islamic businesses in Indonesia. The role of the Islamic accounting concept of profit is crucial ensuring fairness, transparency, and compliance with sharia principles in business management. This article will discuss how these concepts are applied, how they impact financial transparency, and how they relate to Islamic values. The concept of Islamic accounting profit refers to the measurement and reporting of profit in accordance with the principles of Islamic sharia. Profits earned from Islamic businesses must be halal and not violate religious law. The purpose of this study is to increase our understanding of the ideas of Islamic accounting profit, why it is important to be applied in Islamic business, and the difficulties and opportunities that arise when applying it. The research method used is to conduct literature research by collecting data from relevant articles, books, and journals. The concept of Islamic accounting profit in Islamic business has several advantages. These include emphasizing social and environmental responsibility, encouraging sustainable investment, increasing trust and transparency, and conforming to Islamic values.
PRINSIP SYARIAH DALAM MANAJEMEN RUMAH SAKIT
Mustaghfirin, Muhammad;
Ziyadatin Ilmi, Anugrahi Putri; Ratih, Dewi;
Latifah, Eny
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 02 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jisef.v2i02.1139
This article examines sharia principles in sharia hospital management, covering the basic concepts of sharia management, leadership in sharia hospital management, service quality and ethics, human resource management (SDA), and hospital financial management. This research uses descriptive qualitative methods through a library research approach. The basic concept of sharia management is explained as the application of Islamic values ??in every aspect of hospital management. Effective and ethical leadership based on sharia principles is identified as a key factor in achieving organizational success. This article also highlights the importance of service quality and ethics according to Islamic teachings to provide optimal services to patients. Apart from that, efficient and transparent natural resource management and financial management in accordance with sharia principles is an important focus. The included case studies illustrate the implementation of these principles in real practice, as well as the challenges and solutions encountered.
EKONOMI MAKRO ISLAM : PERTUMBUHAN DAN PERKEMBANGAN DI INDONESIA
Asy Sya’Bany, Ghulam;
Adi Cahyo, Wisnu Handika;
Karomah, Ummul;
Sa’diyah, Hikmatus;
Latifah, Eny
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 02 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jisef.v2i02.1144
This article aims to find out how the development and growth of macroeconomics in Indonesia.. Evaluation and analysis of economic performance of a country or region for a certain period of time known as a review of economic growth. This is done to understand how well the economic policy is applied and to find which part needs to be repaired or adjusted. The Macro Economy of Syariah is an economic branch that focuses on the principles of Islamic economics to achieve wholeness, prosperity, and prosperity as a whole. The contribution of the Macro Economic Sharia includes several important aspects: financial stability, financial inclusion, distribution of sustainable economic growth and growth. The Islamic economy has great potential to develop and provide an ethical and sustainable alternative in the global economy world. The economic development in an Islamic perspective involves various principles and concepts that aim to create sustainable and fair welfare. And several pillars of economic development in Islamic perspectives. Refuse of economic growth is various indicators used to measure the extent to which the economy of a country or region develops over time.
INOVASI PENGELOLAAN ZAKAT DAN WAKAF
Nuroini, Dina Afifah;
Setiyawati , Putri Sulis;
Umah , Shoffi Rohmatul;
Wasifaul Qolbi, Syahroni;
Latifah, Eny
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 02 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jisef.v2i02.1145
The purpose of this research is to determine innovations in zakat and waqf management. The research method used is a library method by combining data sources from books and the results of previous research reports. The results of this research are that we can find out what innovations have developed in the management of zakat and waqf assets. First: zakat waqf assets can be managed through currently developing digital platforms. Second: zakat and waqf assets can be managed productively, where these assets are not only given freely to those who are entitled to them, but can be used as business or commercial capital to make them productive.
PERMASALAHAN EKONOMI MAKRO ISLAM : KONSEP UANG, RIBA DAN BUNGA
Nur Lia, Wiwin;
Indira Putri, Neziana;
Sholihah, Nafiatus;
Fajar, M. Nurul;
Arif H, M. Syaiful;
Latifah, Eny
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 02 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jisef.v2i02.1146
In the early days, before the creation of money, economic activities or business transactions were carried out through barter or commonly called barter trade. In the exchange process, goods and services were exchanged directly with other goods and services that were mutually needed by the parties involved. At the macro level itself, the parties involved in the production of goods and services can easily and smoothly exchange goods and services by using money as an intermediary. Meanwhile, the domestic sector that receives income in the form of money uses the money to buy goods and services produced by the commercial and manufacturing sectors. It is the changes in these cash flows that cause changes in prices and/or production quantities, for example. It also affects saving behavior, investment and the business cycle. The method in this study is to use a type of qualitative descriptive research. The purpose of this study is to understand and explore the concept of money in Islamic macroeconomics that does not contradict Islamic law.
PRINSIP AKUNTANSI SYARIAH PADA LEMBAGA KEUANGAN MIKRO SYARIAH DI INDONESIA
Ratih, Dewi;
Latifah, Eny
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 02 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62668/jisef.v2i02.1147
Islamic accounting principles play an important role in the operations of Islamic microfinance institutions in Indonesia. This study explores the application of Islamic accounting principles in the context of Islamic microfinance institutions. These principles include joint ownership, profit and loss sharing, avoidance of speculative practices and prohibition of usury. Islamic accounting principles in Islamic microfinance institutions are based on Islamic teachings, which means that Islamic microfinance institutions are required to carry out practices in accordance with Islamic values. This study provides an understanding of these principles in maintaining conformity with sharia principles. It analyzes the impact of the implementation of Islamic accounting principles on transparency, customer trust, financial management, financial reporting and sustainability of Islamic microfinance. The research also identifies a number of challenges faced in the implementation of Islamic accounting principles such as the shortage of trained human resources.
PERILAKU KEUANGAN KELUARGA DENGAN PENDEKATAN SAKINAH FINANCE DALAM MEWUJUDKAN STABILITAS SISTEM KEUANGAN
Eny Latifah;
Invony Dwi Aprilisanda
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/baj.v3i2.108
This study aims to determine the financial behavior of Muslim families by using the sakinah finance approach which specifically creates the stability of the internal family financial system and in general creates the financial stability of the State. This research method uses a qualitative approach that is descriptive. This study describes the behavior of Islamic family finance by combining the analysis of interview results and observations obtained from family accounting. The results showed that not all of the Muslim families applied the sakinah finance approach in family financial management so that the family's financial stability was often unstable and triggered debt and made a mortgage on their property.
STUDI ANALISIS AKUNTANSI SYARIAH DENGAN AKUNTANSI KONVENSIONAL: PERSAMAAN DAN PERBEDAAN
Rifqi, Muhammad Afiqul;
Ziyadatin Ilmi, Anugrahi Putri;
Mustaghfirin, Muhammad;
Latifah, Eny
Journal Economics Technology And Entrepreneur Vol 2 No 01 (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.v2i01.509
Tujuan penelitian ini adalah untuk memberikan pemahaman, pengetahuan dengan mengkomperatifkan akuntansi syariah dengan akuntansi konvensional baik dari segi persamaan maupun perbedaan. Metode penelitian ini adalah penelitian pustaka dengan menggunakan buku sebagai sumber datanya dengan membaca, menelaah, dan menganalisis berbagai literatur yang ada. Hasil penelitian menunjukkan perbedaan akuntan syariah dengan konvensional dapat dilihat dari segi aspek: landasan, nilai yang dianut, hal-hal yang dilarang, prinsip dan cangkupan laba. Selain aspek yang menjadi pembeda adalah prinsip pertanggungjawaban, prinsip keadilan dan prinsip kebenaran. Dan persamaan akuntansi syariah dengan akuntansi konvensional adalah baik akuntansi syariah atau konvensional sama-sama menyediakan informasi yang dapat diukur, dinilai, dicatat, dan dikomunikasikan serta dipertanggunjawabkan.