Articles
KESESUAIAN PERLAKUAN AKUNTANSI MURABAHAH DENGAN PSAK SYARIAH N0.102 PADA ISLAMIC MICROFINANCE INTITUTIONS
Latifah, Eny
Al-Musthofa: Journal of Sharia Economics Vol. 5 No. 1 (2022): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah
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DOI: 10.58518/al-musthofa.v5i1.1665
The purpose of this study was to determine the appropriateness of the accountingtreatment of murabahah financing in Islamic Microfinance Institutions named KSPPSBMT Mandiri Sejahtera East Java as a seller and buyer with PSAK Syariah No. 102.This study uses descriptive qualitative research by combining analyzed research instruments asdata triangulation to make it easier to match concepts and theories to the practice containedin the research object so that it is easier to get results that are in accordance with the facts.The results showed that the accounting treatment of murabahah financing at KSPPS BMTMandiri Sejahtera East Java was mostly carried out in accordance with PSAK Syariah No.102, both in terms of recognition of acquisitions, recognition of profits. However, therecognition and measurement of urbun (advance payment) is not appropriate because when thefinished goods are purchased by members, urbun is not recognized as a receivable but as anadvance for the remaining acquisition of goods for murabahah financing.Keywords: Murabahah Accounting, PSAK Syariah No. 102. and Islamic MicrofinanceInstitutions
ETIKA BISNIS ISLAM: ISLAMIC CORPORATE GOVERNANCE DALAM MANAJEMEN OPERASIONAL DI INDUSTRI KREATIF: (Studi Kasus Pada Industri Kreatif UD. Snack Bu Ernie Lamongan)
Latifah, Eny;
Nuriyah, Filza
Al-Musthofa: Journal of Sharia Economics Vol. 4 No. 2 (2021): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah
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DOI: 10.58518/al-musthofa.v4i2.1681
The purpose of this study is to determine Islamic Corporate Governance with an Islamic business ethics approach in operational management implemented in UD's Creative Industries. Snack Mrs. Erni Lamongan. The research method used is descriptive qualitative with a case study type. The results of the study show that the Creative Industry Operations at UD. Snack Mrs. Erni Lamongan is inseparable from the implementation of Islamic Corporate Governance which is based on implementing the principles of Islamic business ethics including: Oneness (Tawhid), Balance or justice (Equiblirium), Free Will, Responsibility and Truth: Virtue, Honesty (Truth: Goodness, Honesty). Keywords: Islamic Business Ethics, Islamic Corporate Governance, Operational Management, Creative Industries.
Ayat Dan Hadist Tentang Ekonomi Kontemporer
Latifah, Eny
Al Furqan: Jurnal Ilmu Al Quran dan Tafsir Vol. 6 No. 2 (2023): Al Furqan: Jurnal Ilmu Al Quran dan Tafsir
Publisher : Program Studi Ilmu Al Quran dan Tafsir Institut Agama Islam Tarbiyatut Tholabah (IAI TABAH)
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DOI: 10.58518/alfurqon.v6i2.1769
Penelitian dengan metode kualitatif jenis kepustakaan ini memiliki tujuan untuk memberikan pengetahuan atas ayat-ayat al-Quran dan hadist tentang kegiatan ekonomi kontemporer baik produksi, distribusi dan konsumsi. Hasil penelitian adalah Ayat yang menjelaskan produksi yaitu Q. S. Al-Nahl 5-9: Q. S. Al-Nahl: 65-69; Q. S. Al-Nahl: 80-81; Q. S. Al-Hadiid: 27; Q.S. al-Hadid: 25. Sedangkan Hadist yang menjelaskan terkait kegiatan produksi dalam bidang ekonomi kontemporer adalah Shahih Muslim KitabAl-Buyu’ Bab Kira’a Al-ArdhiNo. 1544; Sunan Ibn Majah KitabAl-Ruhn Bab Al-Muzara’ah Bi Al-Tsulutsi Wa Al-Rub’iNo. 2452.; Hadist yang disebutkan: Imam Abu Dawud meriwayatkan dalam Sunannya; Hadits yang diriwayatkan oleh Abu Dzar dan HR. Muslim; dan Hadits riwayatkan dari Abu Hurairah r.a. Ayat yang menjelaskan distribusi yaitu: Q.S Al Hasyr ayat 7; QS. Al-Anfal: 63; QS. al-Taubah;34. Sedangkan Hadist yang menjelaskan terkait kegiatan distribusi dalam bidang ekonomi kontemporer adalah Hadits Riwayat Ahmad; Hadits sohih Dari ibnu umar. Ayat yang menjelaskan konsumsi yaitu: QS. AL-Baqarah: 272; QS. Al-Furqan: 67; QS. al-A’raf ;31-32; QS. al-Nahl; 114; QS. al-Isra; 29-30; QS. al-Mu’minun; 51; QS.al-Baqarah: 168; QS. Al-Baqarah:172. Sedangkan Hadist yang menjelaskan terkait kegiatan konsumsi dalam bidang ekonomi kontemporer adalah Hadist yang diriwayatkan oleh Hakim dari Abu Juhaifah; Hadist Riwayat Bukhari; Hadist riwayat ibnu majah.
Pengendalian Inflasi Dalam Penilaian Ekonomi Makro Islam Di Indonesia
Ananta Delyana Mafikah;
Silvi Indah Nurvita Sari;
Ahmad Izul Arif Zairifli;
Eny Latifah
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 3 (2024): Juli : JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang
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DOI: 10.54066/jrime-itb.v2i3.2036
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.
Pendampingan KSM Matematika dan IPA Integrasi Agama untuk Madrasah Ibtidaiyah di MI Mazraatul Ulum 02 Paciran Lamongan
Eny Latifah;
Nurul Hidayati
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 1 No. 4 (2021): Oktober : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/safari.v1i4.745
The Madrasa Science Competition is a competition intended to comprehensively improve multi-education through a culture of learning, creativity and motivation in achieving the best achievements by upholding sportsmanship and Islamic religious values. The purpose of this assistance is to provide guidance and direction on the subject of Mathematics and IPA of Religion Integration at the Madrasah Science Competition (KSM) at the Madrasah Ibdidaiyah level Mazra’atul Ulum 02 Paciran Lamongan. There are three (3) stages in this mentoring: preparation, implementation and evaluation. The results of the assistance show: (1) Increased interest in student competition, (2) Increased Mastery of Mathematics and IPA Integration of Religion Materials, (3) Increased scores on evaluation of the material of Mathematics and IPA of Integration of Religion.
MANAJEMEN PENGELOLAAN BANK SAMPAH
Latifah, Eny;
Abdullah, Rudi
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jitaa.v1i01.132
The aim of this research is to determine the management of Waste Bank management. The research method is qualitative with a case study type. The results of the research are that waste bank management includes: first, planning: there are three plans, short term (increasing the number of members and compiling reports), medium term (optimizing reuse activities) and long term (collaborating with other institutions). Second, Organizing (organizing) consists of: Prosperous Waste Bank administrators carrying out tasks according to their respective fields and duties. Third, Actuating (implementation): Sejahtera Waste Bank implements a waste management program by applying the 3 R principles (reduce, reuse and recycle). and carrying out member savings activities as well as implementing a biopore hole creation program. And Fourth, Controlling: Prosperous Waste Bank carries out regular evaluations of waste bank programs.
KONSEP GREEN ACCOUNTING UNTUK CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSR) PERUSAHAAN DI INDONESIA
Latifah, Eny;
Abdullah, Rudi
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jitaa.v1i01.133
The aim of this research is to determine the Green Accounting Concept for Corporate Social Responsibility Disclosure for Companies in Indonesia. The research method is qualitative with the Systematic Literature Review method. The research results are that the Green Accounting Concept for Corporate Social Responsibility Disclosure for Companies in Indonesia includes: first, Legitimate Theory where accounting has a role as a foundation in developing the theory of social responsibility disclosure. Second, Green accounting or what is known as green accounting is a renewal of ideas in accounting which focuses on the scope of accounting not just on financial transactions, events or objects, but also on social and environmental objects, transactions or events. Third, Environmental Disclosure is disclosure of information about the environment by companies as a manifestation of social responsibility, so that it can be used as an object of observation that is useful for interested parties. Fourth, Entity Theory has the concept that companies must be separated from their owners, because they are independent bodies
PERSPEKTIF USHUL FIQIH ATAS ZAKAT PROFESI DALAM PEMIKIRAN FIQIH KONTEMPORER
Rohmah, Yuni;
Setiawan, Hendrik;
Mubarriroh, Lailatul;
Mamdukh, Muhammad;
Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jitaa.v2i01.694
The purpose of this research is to find out the perspective of ushul fiqh scholars on professional zakat in contemporary fiqh thinking. The research method used is descriptive qualitative with the type of literature. The results of the study are that there are differences of opinion among contemporary scholars about the amount of professional zakat, namely 2.5% and 20%. Opinion of professional zakat with a level of 2.5%, this is because it is based on qiyas (analogous) to trade zakat. The reason is because professional workers are selling services, thus including tijarah (trade). Professional zakat is calculated based on hawl or not based on hawl. If it is based on hawl, what is subject to zakat is the accumulation (sum) of income for one year. If it is not based on hawl, then the obligation of zakat is carried out when the income reaches the nishab
KONSEP NILAI TAMBAH PADA AKUNTANSI SYARIAH
Karomah, Ummul;
Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jitaa.v2i02.1098
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.
KONSEP MARGIN, UJRAH DAN BAGI HASIL DALAM EKONOMI SYARIAH
Latifah, Eny;
Abdullah, Rudi
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jitaa.v1i02.1131
The aim of this research is to understand the concept of ujrah, profit sharing and margin as applied in sharia economics. The research method used is descriptive qualitative with a type of literature. The research results show that the concepts of ujrah, margin and profit sharing are in line with Stewardship Theory. The profit-loss sharing system is a system of sharing business results (profits and losses) which are divided based on a ratio (nisbah) in the form of a percentage and agreed upon at the beginning of the contract. The Profit Sharing System is divided into 2, namely profit sharing and Revenue Sharing. Profit Sharing has 2 (two) treatments, namely: Profit Sharing mechanism, and Profit and loss sharing mechanism. Profit margins are set flexibly and can be determined annually, daily or monthly. Margin recognition can be calculated using 4 methods, namely: (1) Sliding profit margin method: (2) Average profit margin; (3) Flat profit margin; (4) Annuity Profit Margin. Ujrah/Fee is a reward given by a service user as a form of exchange for the services/benefits provided by the service provider in an ijarah (lease) agreement