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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.
AKUNTANSI SYARIAH PADA PERUSAHAAN JASA (IJARAH) Latifah, Eny; Abdullah, Rudi
JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i02.1129

Abstract

The purpose of the study was to determine the concept of sharia accounting applied to service companies with the Ijarah contract approach. The research method is Descriptive Qualitative with the type of literature. The results showed that a service company is an organization that uses its resources to provide services to its customers. Ijarah is a type of contract that takes benefits (sale of benefits / use value), namely the transfer of the right to use a good and service for a certain time through rental / fee payments without being followed by the transfer of ownership of the goods. The lease referred to by ijarah is an operating lease.PSAK (Statement of Financial Accounting Standards) No. 107 concerning Ijarah, divides the ijarah contract into two, namely: (1) Ijarah without transfer of ownership of the asset, and (2) Ijarah Mutahiyah Bit Tamlik (IMBT)Sharia accounting treatment includes: renters, revenue recognition, depreciation, purchases, costs, purchases, contract completion, transfer of ownership, grants, sales and others.
FINANCIAL TECHNOLOGY (FINTECH) PADA PERBANKAN SYARIAH: APLIKATIF DAN PERAN Latifah, Eny; Abdullah, Rudi; Napu, Fitria
JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i02.1130

Abstract

The research objective is to find out what applications are used by Bank in implementing Financial Technology and what is the role of Bank Muamalat Indonesia in implementing Fintech. The research method used is qualitative with a case study type. The results 1) The application applied by Bank in implementing Fintech is (a) Mobile banking called "Muamalat-DIN";(b)Muamalat Digital Integrated Access (MADINA); (c) Shar-e debit online; (d) Internet banking; (e) Phone banking; (f) Virtual accounts; (g) ATM (Automatic Teller Machine). 2) The role of Islamic Banking in FinTech is: (a) As a financial institution that implements Financial Technology; (b). Become a Financial Institution that always innovates to fulfill financial inclusion; (c). Islamic Financial Institutions that provide Excellent Service to the Community; (d). Financial Institutions presenting key features of regulatory initiatives set up to facilitate FinTech innovation (e). Encouraging Supervisory Potential Opportunities to Use Innovative Technologies; (f). Increasing cross-sectoral cooperation between bank supervisors and other relevant authorities: (g). Opening opportunities for international cooperation in the aspect of inter-bank supervision.
PARADIGMA AKUNTANSI SYARIAH DI INDONESIA Ziyadatin Ilmi, Anugrahi Putri; Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i02.1153

Abstract

The purpose of this article is to examine the extent to which accounting practices in financial institutions or companies in Indonesia comply with sharia principles. Research methods with case studies on financial institutions or certain companies can be used to explore existing sharia accounting practices and analyze the extent to which these institutions comply with sharia principles. This research can involve analysis of regulations, standards, financial reports and literature related to sharia accounting. in Indonesia by discussing accounting paradigms, research paradigms, developments, definitions of accounting. Research can produce findings about the extent to which accounting and financial reporting practices in Indonesia comply with sharia principles. Research can increase understanding of how sharia accounting is implemented and regulated in Indonesia.
Islamic business ethics as a distribution solution in Indonesia Latifah, Eny; Rifqi, Muhammad Afiqul; Antoni Julian
Alkasb: Journal of Islamic Economics Vol. 3 No. 2 (2024)
Publisher : Islamic Economics Study Program, Faculty of Sharia and Islamic Economics, Universitas Annuqayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59005/alkasb.v3i2.501

Abstract

This study aims to explore the application of Islamic business ethics principles in the field of distribution in Indonesia, focusing on how values such as justice, honesty, trustworthiness, and transparency can address various distribution challenges. Distribution is a crucial element in the economic chain; however, in Indonesia, geographical challenges, infrastructure disparities, and monopolistic practices often hinder efficiency and fairness in the delivery of goods and services. This study also seeks to provide strategic recommendations for creating more equitable and sustainable distribution systems aligned with Islamic values.The method employed in this study is library research with a descriptive qualitative approach. Data were gathered through literature analysis from books, scientific journals, articles, and other documents relevant to the topic of distribution from the perspective of Islamic business ethics. The analysis identified relevant Islamic ethical principles, such as the prohibition of hoarding (ihtikar), monopolies, and consumer exploitation, as well as how these principles can enhance efficiency and fairness in distribution.The findings indicate that the application of Islamic business ethics in distribution can serve as a strategic solution to address access disparities, foster transparency, and promote sustainability. These principles not only support inclusive economic growth but also strengthen consumer trust, thereby contributing to equitable welfare distribution across Indonesia.
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 Atiyatul Mahfudoh, Sitti 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 Firdaus, Rohim Aminullah Fitria Adie, Ciska Fitriyah, Nila Nisatul Ghulam Asy Syah’Bany 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 Indi Shofiyah Indira Putri, Neziana Indriyawanti Indriyawanti Inne Zulistiani Invony Dwi Aprilisanda Irawati, Henik Ismi Laili Afwa Jami’uswaniyah, Siti Nur Karomah, Ummul Khoirul Ummah Kholifah, Mimin Nurul Khujjah, Shohibul Khusnatul Zulfa W Kurniawan, Ananda Rossy Kurniawan, Bakhrul Rizky La Ode Sugianto Laode Muhammad Hasrul Adan Lia Fibriyanti 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 Putra Andika Yoga Pratama 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 Rofiqo Afiyati 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 Suhailah, Suhailah Sukma, Diniyah Sukmawati, Lara Supriana, Edi Supriana, Edy Supriyono Koes Handayanto Suroso suroso 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 Wilda Roisyatul Hifdiyah 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 Zulfa W, Khusnatul Zulistiani, Inne