Rijal Allamah Harahap
Sekolah Tinggi Agama Islam Barumun Raya

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Investasi Bagi Hasil di Bank Syariah: Perspektif Akuntansi Rijal Allamah Harahap; Saparuddin Siregar
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4678

Abstract

The purpose of this study was to examine the accounting treatment for mudharabah contracts and their implications for the reliability and fairness of financial statements based on an accounting perspective in Islamic banks. In addition, this study also explores the effect of provisions and reserves on profit allocation among profit-sharing investment account holders (mudharabah) and examines the accounting treatment for mudharabah contracts as stated in the Accounting Standards for Islamic Financial Institutions issued by AAOIFI. The findings of this study that presenting customers in a separate category in the statement of financial position (balance sheet), without reclassifying assets in the statement of financial position to reflect assets attributable to customers, indicates an undue bias in the financial statements. This goes against the concept of full disclosure and a true and fair view of financial statements. Other results also reveal that reserves can result in misallocation of profits among customers and there is an overlap between provisions and reserves, which can affect the reliability and fairness of financial statements. It is also revealed that the reserves presented under the customer section cannot be easily understood because investors do not have rights to these reserves. In addition, questioning the application of the use of grant contracts (Tabarru) in transactions with the substance seeking profit. This study recommends mutual funds as a solution for implementing sharia-compliant mudharabah contracts.
Studi Literature Solusi Keuangan Islam Mencegah Krisis Masa Depan Rijal Allamah Harahap; Herwan Nafil; M.Shabri Abd.Majid; Marliyah Marliyah; Rita Handayani
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 3 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (942.647 KB) | DOI: 10.47467/reslaj.v4i3.879

Abstract

The financial crisis is a problem that continues to occur, but the right solution has not been agreed upon to prevent it. Interest-based debt and its derivation is believed to be one of the causes of the emergence of the crisis. Interest-based financing causes the cost of obtaining capital to be higher. This triggers a bubble in the economy, where there is a gap between the real sector and the financial sector. This study offers a preventive solution to this crisis problem through a literature study approach. The findings of this study are that there is data that shows the Islamic financial system with its characteristics is able to withstand the crisis. In addition, the Islamic financial system based on profit sharing and risk balances the economy and is believed to be able to prevent a crisis from occurring. Keywords: Islamic Finance, Crisis, Solution
Sharia Hotel Business Development in North Sumatera Province: Challenges and Strategies from an Islamic Perspective Haddad Ulum Harahap; Rijal Allamah Harahap
Madania: Jurnal Kajian Keislaman Vol 30, No 1 (2026): JUNE
Publisher : Universitas Islam Negeri (UIN) Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/madania.v30i1.10829

Abstract

This study aims to identify the main obstacles faced by Istana IV Syariah Hotel in business development and to formulate appropriate solutions and strategic priorities. The study employed the Analytic Network Process (ANP) using Super Decisions software. Data were collected through pairwise comparison questionnaires administered to respondents consisting of sharia hotel experts and practitioners. The findings indicate that internal factors represent the primary challenge in developing the sharia hotel business, followed by external factors. Human resource issues and sharia hotel management emerged as the most significant internal constraints, while time-related factors and regulatory policies were identified as the main external challenges. The priority solutions emphasize strengthening internal capacity, particularly through improving human resources and management practices. The strategic priorities focus on enhancing competitiveness without engaging in price wars, targeting appropriate market segments, improving service quality and customer experience, strengthening partnerships with travel aggregators, and optimizing digital marketing through social media, email marketing, retargeting, and content development. These findings provide practical guidance for improving the competitiveness and sustainable development of sharia hotels in North Sumatra. Penelitian ini bertujuan untuk mengidentifikasi kendala utama yang dihadapi Hotel Istana IV Syariah dalam pengembangan usaha serta merumuskan solusi dan prioritas strategi yang tepat. Penelitian ini menggunakan metode Analytic Network Process (ANP) dengan bantuan perangkat lunak Super Decisions. Data diperoleh melalui kuesioner perbandingan berpasangan yang diberikan kepada responden yang terdiri atas pakar dan praktisi perhotelan syariah. Hasil penelitian menunjukkan bahwa faktor internal merupakan kendala utama dalam pengembangan bisnis hotel syariah, diikuti oleh faktor eksternal. Permasalahan sumber daya manusia dan manajemen hotel syariah menjadi kendala internal yang paling dominan, sedangkan keterbatasan waktu dan kebijakan regulasi merupakan kendala eksternal yang paling penting. Solusi yang diprioritaskan berfokus pada penguatan kapasitas internal, terutama melalui peningkatan kualitas sumber daya manusia dan pengelolaan hotel. Adapun strategi utama yang direkomendasikan meliputi peningkatan daya saing tanpa melakukan perang harga, penentuan segmen pasar yang tepat, peningkatan kualitas layanan dan pengalaman pelanggan, penguatan kerja sama dengan agregator perjalanan, serta optimalisasi pemasaran digital melalui media sosial, email marketing, retargeting, dan pengembangan konten. Temuan ini memberikan rekomendasi praktis bagi peningkatan daya saing dan pengembangan hotel syariah yang berkelanjutan di Provinsi Sumatera Utara.