Articles
Implementasi Wakaf Uang pada Islamic Microfinance Institution di Era Society 5.0
Latifah, Eny;
Hidayah, Mia Lailatul
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 2 No. 1 (2020)
Publisher : Fakultas Syariah INSURI Ponorogo
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DOI: 10.37680/almanhaj.v2i1.326
The purpose of this reseach is to find out the implementation in channeling the endoWment of money to the authorities and the motives of customers in the endowment of money in The Islamic Microfinance Institutions called KSPPS Mandiri Sejahtera in Era Society 5.0. The resuts of the reseach are the process of channeling the results of Waqf money starting from Waqif handing over money to kspps Mandiri Sejahtera through the purchase of Waqf voucher money . then managed endowment fund and distributed funds to people in need. Motives of customers at KSPPS BMT Mandiri Sejahtera have a motive, Which is forced by the relevant regulations, such as compliance with payment administration, staff who work there every month are deducted from their waqf money. The next motive in managing money Waqf money voucher seems to force Waqif because most do not have the urge of oneself to endowment but compulsion and even the obligation to pay endowment for money to get what customers want, such as internship, field work practices, and reseach. Tujuan penelitian adalah ingin mengetahui impelementasi dalam menyalurkan wakaf uang kepada pihak yang berwenang, dan motif nasabah dalam wakaf uang yang ada di Islamic Microfinance Institution yang bernama KSPPS Mandiri Sejahtera di Era Society 5.0. Hasil penelitian adalah Proses penyaluran hasil wakaf uang dimulai dari waqif menyerahkan uang kepada KSPPS BMT Mandiri Sejahtera melalui pembelian voucher wakaf uang Kemudian di kelola dana wakaf uangnya dan salurkan kepada orang-orang yang membutuhkan. Motif nasabah di KSPPS BMT Mandiri Sejahtera memiliki motif, yaitu motif yang terpaksa dengan peraturan yang terikat seperti pemenuhan administrasi pembiayaan, staf yang bekerja disana setiap bulan gajinya akan dipotong untuk wakaf, motif selanjutnya dalam melakukan pengelolaan voucher wakaf ini terkesan memaksa waqif karena kebanyakan tanpa dorongan dari diri sendiri untuk wakaf melainkan paksaan bahkan kewajiban untuk membayar wakaf uang demi mendapatkan apa yang diinginkan nasabah, seperti magang, Praktek Kerja Lapnagan, dan Penelitian.
Relevansi Penerapan Produk Multijasa pada Islamic Microfinance Institutions dengan Kesejahteraan Masyarakat
Latifah, Eny;
Fariskasari, Cindy Andini
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 2 No. 2 (2020)
Publisher : Fakultas Syariah INSURI Ponorogo
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DOI: 10.37680/almanhaj.v2i2.480
The purpose of this was to determine the application and relevance of multi-service products in the form of overseas money transfer services in the Islamic microfinance institutions namel the TKI Artha Mulya Sharia., as well as the economy Welfare of the community, especially members of the TKI Artha Mulya Sharia Lamongan. The result of this reseach are the application of overseas money transfer service to the TKI Artha Mulya Sharia is based on the ijarah and wakalah contracs. The existence of overseas money transfer service greatly affects the welfare of the economy. This can be seen where the majority of the community also work as migrant Workers abroad. So that, overseas money transfer service is most superior service in this TKI Artha Mulya Sharia Cooperative, because this service can help the wider community, aspecially TKI in sending money to the families, because the community is still weak in using the internet. Tujuan penelitian ini adalah ingin mengetahui penerapan dan relevansi produk multijasa pengiriman uang luar negeri di Islamic Microfinance Institutions yang bernama koperasi syariah TKI Artha Mulya serta dengan kesejahteraan perekonomian msyarakat khususnya anggota Koperasi Syariah TKI Artha Mulya Lamongan. Hasil penelitian adalah penerapan dari jasa keuangan luar negeri pada Koperasi Syariah TKI Artha Mulya ini didasarkan pada akad ijarah dan akad wakalah. Adanya jasa pengiriman uang luar negeri sangat berpengaruh terhadap kesejahteraan perekonomian .Hal ini dapat dilihat dimana mayoritas masyarakatnya juga berprofesi sebagai TKI di luar negeri. Sehingga jasa pengiriman uang luar negeri ini menjadi jasa yang paling diunggulkan pada Koperasi Syariah TKI Artha Mulya ini, karena jasa ini bisa membantu masyarakat luas khususnya para TKI dalam mengirimkan uang kepada keluarganya karena masyarakat masih lemah dalam penggunaan internet.
TINJAUAN LITERASI ATAS PERKEMBANGAN AKUNTANSI SYARIAH DI INDONESIA
Adi Cahyo, Wisnu Handika;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i01.1140
This research aims to analyse the development of Islamic Accounting in Indonesia with a focus on principles, practices, as well as its impact on Islamic financial institutions. The research method includes literature analysis, case study. The results showed that a comprehensive overview of the development of Islamic Accounting in Indonesia, where significant developments in recent decades, especially along with the growth of Islamic financial institutions in the country. A comparison between Islamic Accounting and conventional Accounting reveals differences in principles, practices, and impacts. Islamic Accounting considers Islamic ethical values, sustainable profitability, and social justice in accounting practices. The results of this study provide important insights for practitioners, regulators, and researchers in understanding the dynamics of Islamic Accounting and its implications for Islamic financial institutions in Indonesia.
KONSEP NILAI TAMBAH PADA AKUNTANSI SYARIAH
Karomah, Ummul;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i01.1141
Research using qualitative methods of this type of literature has the aim of knowing the concept of added value in Islamic accounting. The results showed that added value in Sharia accounting refers to the value added to the economic, mental, and spiritual performance of an entity, which is halal and distributed in accordance with the law. Added value is not just profit but also has a deeper meaning in the distribution of resources to all stakeholders. A value-added statement is financial reporting that shows the added value created and distributed by a company. Value-added statements are in line with Islam especially in terms of fairness. Value added in accounting refers to the value added to the product by the company
PENERAPAN PRINSIP AKUNTANSI SYARIAH DALAM PERBANKAN SYARIAH
Arif Zairifli, Ahmad Izul;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i01.1142
Islamic banking is a financial sector that operates in accordance with Islamic sharia principles. These principles prohibit usury (interest) and activities that are contrary to Islamic law. Islamic Accounting is an accounting system that adheres to the principles of Islamic sharia. These principles aim to create transparency, fairness, and compliance with Islamic law in all financial transactions. Islamic Banking is one of the economic sectors that apply Islamic accounting principles. Islamic accounting principles have an important role in regulating Islamic banking operations. This article outlines the application of Islamic accounting principles in the context of Islamic banking. The application of Islamic accounting principles in Islamic banking involves a number of principles namely Islamic accounting emphasizes the avoidance of riba (interest) and gharar (uncertainty) in financial transactions. This creates fairness and eliminates speculative elements in Islamic banking business.
PENERAPAN TEKNOLOGI DALAM PENINGKATAN AKUNTANSI SYARIAH
Afiqul Rifqi, Muhammad;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i01.1143
Technology has a significant impact on the Islamic finance industry, especially in the field of accounting. As time progresses, there are increasing innovations and new breakthroughs in accounting technology. Along with the challenges and opportunities that technology brings to the accounting world, one of the future trends that is expected to make auditing financials easier is AI, artificial intelligence, which greatly assists auditors in their work. IT has already become an integral part of modern accounting, and it will continue to evolve over time, impacting the performance of accountants and the field of Islamic accounting. This research is based on a literature review, which involves gathering data from books, journals, articles, and other sources related to the chosen issue. The results of this research demonstrate a significant impact of technology on Islamic accounting.
KONSEP UANG DALAM EKONOMI MAKRO ISLAM
Amelia, Rika Nur;
Afiqul Rifqi, Muhammad;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i02.1148
This article discusses the concept of money in Islamic macroeconomics through library study methods, focusing on the fundamental differences between money concepts in the Islamic economy and conventional economics. The study explores monetary policy in the view of the Islamic economic system as well as identifying obstacles and challenges in the application of Islamic economy in the modern world. In Islamic economics, money is not only a tool of exchange but also contains strong moral and ethical values, unlike conventional economics which emphasizes more on technical functions and merely profit. Islamic monetary policy, based on the principles of Shariah, aims to create economic justice and social well-being. The challenges faced in implementing this system include lack of understanding and acceptance, as well as inadequate institutional infrastructure. This article concludes that despite significant obstacles, the implementation of Islamic monetary and monetary policy concepts has great potential to correct global economic injustice if implemented comprehensively and supported by a proper policy framework.
DAMPAK HILIRISASI PADA INDUSTRI HALAL DI INDONESIA
Arti, Siti Wiana;
Zakiyuddin , Ahmad Salim;
Ridwan, Fazar Abid;
Setiyawati, Lisa;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i02.1149
Halal industry is seen as a source of economic growth engine for the country. Moreover, Indonesia, as the country with the largest Muslim population in the world, has huge potential to grow halal industries. The purpose of this research is to find out the impact of downstream on the halal industry in Indonesia. The type of research used in this study is descriptive with data trigulation techniques based on rivew litelature (perpustakaan). The results of this study show that the impact of downstream on Indonesian halal industries has constraints from various aspects, including economic, social, and environmental.
PENGENDALIAN INFLASI DALAM PENILAIAN EKONOMI MAKRO ISLAM DI INDONESIA
Mafikah, Ananta Delyana;
Nurvita Sari, Silvi Indah;
Arif Zairifli, Ahmad Izul;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i02.1150
Inflation control is a very important aspect in macroeconomic assessments, including from an Islamic economic perspective. The main focus of this research examines the mechanisms and principles of controlling inflation within an Islamic macroeconomic framework, with a focus on monetary and fiscal policies that are in accordance with sharia. This approach emphasizes economic justice, fair distribution of wealth, and balance between supply and demand in the market. Instruments such as the prohibition of usury and the use of commodity-based currencies are discussed as potential tools to maintain price stability. Apart from that, this research also evaluates the role of Islamic financial institutions in promoting economic stability and reducing the rate of inflation. The research results show that the application of Islamic economic principles can provide an effective alternative solution to control inflation, while maintaining justice and the welfare of society as a whole. Through this analysis, it is hoped that it can contribute to the development of better and more sustainable economic policies in an Islamic context.
ZAKAT DAN WAKAF DALAM MENDUKUNG PENGEMBANGAN USAHA MIKRO KECIL MENENGAH
Nur Habib, Asifi Antoni;
Nur Ilma, Aidah;
Pramiswari, Diva Ayu;
Lestari, Dwi;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i02.1151
The aim of this research is to determine zakat and waqf in supporting the development of micro, small and medium enterprises. The research method used is a library method by combining data sources originating from books, journals and reports of previous research results. The results of this research are that zakat and waqf have a very important contribution in helping and supporting the development of micro, small and medium enterprises. With the existence of some zakat and waqf assets, the community's economy is greatly helped and most UMKM have felt the benefits of zakat and waqf in helping the prosperity of their small businesses.