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All Journal Jurnal Ilmiah Ekonomi Islam Journal of Economic, Bussines and Accounting (COSTING)
M. Lathoif Ghozali
UIN Sunan Ampel Surabaya
Economics, Econometrics & Finance Social Sciences

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Sertifikasi Produk Halal dalam Perspektif Mashlahah Mursalah Eka Rahayuningsih; M. Lathoif Ghozali
Jurnal Ilmiah Ekonomi Islam Vol 7, No 1 (2021): JIEI : Vol. 7, No. 1, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.885 KB) | DOI: 10.29040/jiei.v7i1.1929

Abstract

This study aims to determine the certification of halal products through the LPPOM MUI. In an effort to maintain the sustainability and effectiveness of halal certification and smooth administration, LPPOM MUI makes provisions for the halal guarantee system through its letter No: SK 13 / Dir / LPPOM MUI / III / 13 dated March 31, 2013. This halal product certification system is an integrated system that neatly arranged and maintained properly to regulate the ingredients in the product, human resources involved in the production, production process, and product distribution procedures. In responding to the needs of the community and the responsibility of the MUI (Indonesian Ulama Council) to protect the community, efforts are made to establish an institute for the study of drugs, food, cosmetics. In this case the researcher is interested in revealing that with the existence of this halal product certification, whether it has made it easy for all people to maintain their religion and assets or make it difficult for people to choose products that must be consumed for daily life. Humans will get happiness when all needs both dhohir and heart, and all desires are fulfilled. This study uses qualitative research with a phenomenological and normative approach. Data retrieval used is secondary data sourced from publications which include scientific journals, books, websites and newspapers that make this problem discussed in research.
ANALISIS FATWA DSN MUI NO: 123/DSN-MUI/XI/2018 TERHADAP PENGGUNAAN DANA TBDSP DI BTPN SYARIAH PERIODE TAHUN 2020-2023 Diana Restu Cahyani; M. Lathoif Ghozali
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10501

Abstract

Bank Tabungan Pensiunan Negara (BTPN) also develops BTPN with Sharia principles. Islamic banking management also has funds that cannot be recognized as income (TBDSP), the TBDSP funds are used for community social activities. In receiving and distributing TBDSP funds to Sharia Banks, the National Sharia Board (DSN) of the Indonesian Ulema Council (MUI) issued Fatwa Number 123/DSN-MUI/XI/2018. The purpose of this article is to analyze the implementation of Fatwa DSN MUI No. 123/DSN-MUI/XI/2018 against the use of TBDSP funds. This research uses qualitative methods with a literature study approach. The data used was obtained from BTPN Syariah's annual performance report for the 2020-2023 period, the website of the Indonesian Ulema Council (MUI), the website of the Financial Services Authority (OJK) and the Central Statistics Agency (BPS). As a result of this research, BTPN Syariah has implemented fatwa DSN MUI Number 123/DSN-MUI/XI/2018 in managing TBDSP funds for the 2020-2023 period by using these funds for social activities. In distributing TBDSP funds, BTPN Syariah helps communities affected by Covid 19 and assists the government in the recovery and empowerment of MSMEs after Covid 19. This implementation is that the use of TBDSP funds by BTPN Syariah does not contradict sharia principles, as stipulated in Fatwa DSN MUI Number 123/DSN-MUI/XI/2018.
Co-Authors Diana Restu Cahyani Eka Rahayuningsih