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All Journal Jurnal Statistika Universitas Muhammadiyah Semarang Laa Maisyir Jurnal Ekonomi Islam Jurnal Al-Qardh Al-Mustashfa Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Ilmiah Ekonomi Islam Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal Analisa Sosiologi JMM (Jurnal Masyarakat Mandiri) Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Jurnal Manajemen dan Bisnis Iqtishoduna: Jurnal Ekonomi Islam Sospol : Jurnal Sosial Politik E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis ETNOREFLIKA: Jurnal Sosial dan Budaya Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Dimasejati: Jurnal Pengabdian Kepada Masyarakat Journal of Agri Socio Economics and Business Jurnal Abdimas Bina Bangsa Jurnal Abdimas Ekonomi dan Bisnis Jurnal Iqtisaduna J-ISCAN : Journal of Islamic Accounting Research JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Kajian Ekonomi dan Perbankan Syariah International Journal of Computing Science and Applied Mathematics-IJCSAM
Syahputra, Angga
Institut Agama Islam Negeri Lhokseumawe
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Journal : jurnal al-qardh

 1 
Industri Halal di Aceh: Strategi dan Perkembangan Ramadhan Razali; Angga Syahputra; Almira Keumala Ulfah
AL-QARDH Vol 6, No 1 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i1.2733

Abstract

This study aims to analyze the strategy and development of the halal industry in the province of Aceh. This research is qualitative research, using a literature review approach from various previous studies. This study uses secondary data obtained from journals, documentation, books, and reports from related parties such as the literally Central Agency on Statistics, LPPOM MPU, LPPOM MUI, Aceh Culture and Tourism Office, and related parties.The results of the study found that Aceh Province is one of the provinces that implement sharia in all sectors. The application of Islam is not only in banking but is also applied to tourism, food, and other halal industries, however, the optimization of the halal industry cannot be felt optimally. The development of a halal industry strategy needs support from the local government. One strategy that must be done is to issue a halal certificate easily but professionally. In addition, to maximize the halal industry, especially halal tourism, local governments must also pay attention to the existing infrastructure. With the maximum development strategy carried out, it is expected to increase the halal industry, especially halal tourism in Aceh Province
Risk Mitigation Effects for Mudhārabah Financing Accounting Treatment (Case Study at Bank “YIX” in Aceh) Muslina Muslina; Angga Syahputra
AL-QARDH Vol 6, No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i2.3144

Abstract

Mudharabah financing has a high level of risk caused by moral hazard and adverse selection. The existence of these two risks resulted in a simultaneous impact on the reputation and liquidity of the bank “YIX”, thus requiring risk mitigation. On the other hand, the risk mitigation action raises the contradiction of PSAK No. 105 in particular the recognition of financing, profit sharing and expenses. This study was conducted qualitatively by observing the phenomenon at the bank "YIX" and then describing it in the form of a combination of descriptions of the results of interviews, documentation and observations. The results of this study on risk mitigation measures for the accounting treatment of Mudharabah Financing have a negative effect, which is contrary to the statement of PSAK No. 105 Paragraph 12: recognition of mudharabah investments as investments; paragraph 22: does not justify recognizing profits from projected results of operations; paragraph 13 point c: does not allow charging fees without an agreement. If this is not mitigated, then the impact of financing risk will not only affect operations, but also reputation and even the potential for the loss of customers or investors because they are not prepared for the loss of funds due to the comprehensive application of the Mudharabah Financing concept.
Co-Authors Almira Keumala Ulfah Ardhina Wijayanti Asmah Savitri Asra Asra Danial Harjoni Harjoni Heny Rofizar Husna Hayati Husna Hayati Ismaulina Kaswinata Kaswinata Khalish Khairina Lia Salvia Syahmalluddin M Syafril Nasution M. Syukri Albani Nasution M. Yasir Nasution Mukhtasar, Mukhtasar Munawar Rizki Jailani Muslina Muslina, Muslina Nurtiyasari, Devi Razali, Ramadhan Reni Ria Armayani Reni Ria Armayani Silviyana Warmansyah Sugianto Sugianto Syamsul Rijal Taufik Taufiq Taufiq Trie Nadilla Wulan Dayu Yoesrizal Muhammad Yoesoef Zani Anjani Zani Anjani Rafsanjani Zani Anjani Rafsanjani HSM Zulfikar Zulfikar