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EMPIRICAL STUDY: THE ASSESSMENT OF FINANCIAL STATEMENTS IN INDONESIA ISLAMIC BANK BASED ON IFRS AND AAOIFI STANDARD Fauzatul Laily Nisa; Lilik Rahmawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i2.6972

Abstract

Abstract: This study aims to measure how far Indonesian Islamic banking adopts AAOIFI and IFRS standards in its financial reporting. This study uses the annual report of Indonesian Islamic banks in the period 2014-2018 obtained from 5 Islamic banks in Indonesia compiled from the official website of the five banks that were sampled. This research uses a quantitative approach by using a Content Analysis method. This study's results indicate that Indonesian Islamic banking is more inclined to adopt IFRS standards in its annual financial reports (annual report). It can be proven by the large number of percentages of Islamic banking that predominantly meet the total items selected as IFRS standards in its financial statements, compared to the percentage Islamic banking that matches the total items selected as AAOIFI standards. Keywords: financial statements; Islamic banks; IFRS; AAOIFI
PERANAN ISLAMIC SOCIAL JUSTICE UNTUK MEMBANGUN KESEJAHTERAAN UMAT DI MASA PANDEMI COVID – 19 Zakiyyah Ilma Ahmad; Lilik Rahmawati; Siti Rukmana
Jurnal Istiqro Vol. 8 No. 1 (2022): Januari 2022
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/istiqro.v8i1.1268

Abstract

The purpose of this study is to examine the role of Islamic social justice during the COVID-19 pandemic, especially for the welfare of the people at large, both in the economic, health and security fields. The research in this article uses a literature study instrument which is carried out by collecting data information relating to the role of Islamic social justice during the covid-19 pandemic. Very important role is Islamic social justice which is known in the form of zakat, infaq, alms, waqf. Islamic social justice that has been carried out by philanthropic institutions on the ZISWAF instrument plays a very important role in the welfare of the people during the covid-19 pandemic in the fields of health, economy and security, although it is not comprehensive or can alleviate poverty but can improve the welfare of the community during the COVID-19 pandemic.
ANALISIS HARGA OBAT DAN ALAT KESEHATAN DIMASA PANDEMI COVID-19 (STUDI LITERATUR PEMIKIRAN IBNU TAIMIYAH DAN ABU YUSUF) Zuhrotun Nisa' Sukaiyan; Lilik Rahmawati; Maulana Firdaus
Ekonomi Islam Vol. 13 No. 1 (2022): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.115 KB) | DOI: 10.22236/jei.v13i1.8205

Abstract

The COVID-19 pandemic has had a tremendous impact on the health sector. This study aims to analyze the prices of drugs and medical devices during the COVID-19 pandemic from the perspective of Ibn Taimiyah and Abu Yusuf. The research method used in this research is literature study. The price of masks which are usually only Rp. 25,000, at the beginning of the pandemic it became Rp. 500,000, Dettol instant hand sanitizer which normally costs Rp. 12,600 to Rp. 126,000. The government's policy to minimize price increases is by limiting the export of masks and supervising traders. This policy is relevant to the thought of Abu Yusuf who said that he did not agree with the government that set the price. The thoughts of Abu Yusuf who oppose the opinion that prices are inversely proportional to the amount of inventory are not relevant to the conditions that occur. If viewed from Ibn Taimiyah's thought, there are individuals who commit price fraud while the goods are really needed by the community, the government is allowed to set prices, but the government does not do it and only makes efforts to normalize prices. Keywords; Price Mechanism, COVID-19, Abu Yusuf, Ibn Taymiyya.
ANALISIS HARGA OBAT DAN ALAT KESEHATAN DIMASA PANDEMI COVID-19 (STUDI LITERATUR PEMIKIRAN IBNU TAIMIYAH DAN ABU YUSUF) Zuhrotun Nisa' Sukaiyan; Lilik Rahmawati; Maulana Firdaus
Ekonomi Islam Vol. 13 No. 1 (2022): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v13i1.8205

Abstract

The COVID-19 pandemic has had a tremendous impact on the health sector. This study aims to analyze the prices of drugs and medical devices during the COVID-19 pandemic from the perspective of Ibn Taimiyah and Abu Yusuf. The research method used in this research is literature study. The price of masks which are usually only Rp. 25,000, at the beginning of the pandemic it became Rp. 500,000, Dettol instant hand sanitizer which normally costs Rp. 12,600 to Rp. 126,000. The government's policy to minimize price increases is by limiting the export of masks and supervising traders. This policy is relevant to the thought of Abu Yusuf who said that he did not agree with the government that set the price. The thoughts of Abu Yusuf who oppose the opinion that prices are inversely proportional to the amount of inventory are not relevant to the conditions that occur. If viewed from Ibn Taimiyah's thought, there are individuals who commit price fraud while the goods are really needed by the community, the government is allowed to set prices, but the government does not do it and only makes efforts to normalize prices. Keywords; Price Mechanism, COVID-19, Abu Yusuf, Ibn Taymiyya.
Analisis Permintaan Transportasi Umum Modern Saat Kenaikan Harga BBM Perspektif Permintaan Islam: Indonesia Ahmad Agus Hidayat; Lilik Rahmawati; Agustin Mila Arlina
Al-Iqtishod : Jurnal Ekonomi Syariah Vol. 5 No. 1 (2023): Al-Iqtishod: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Institut Agama Islam Sunan Kalijogo Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51339/iqtis.v5i1.930

Abstract

Transportasi umum berperan penting dalam mendukung perekonomian di suatu negara. Sedangkan Bahan Bakar Minyak (BBM) merupakan urat nadi transportasi, besaran tarif transportasi ditentukan oleh naik dan turunnya harga BBM, Akibat naiknya harga BBM mengakibatkan jasa transportasi bis antar provinsi dan ojek online menaikkan tarifnya. Secara alamiah masyarakat akan berusaha mencari solusi atas kenaikkan tersebut, pemerintah memberikan solusi berupa angkutan gratis atau pun berbayar murah guna memberi kemudahan bagi masyarakat melaui transjakarta dan MRT. Sehingga maksud dari tulisan ini adalah untuk menganalisa permintaan jasa transportasi umum modern saat kenaikkan harga BBM perspektif permintaan Islam. Metode penelitian ini menggunakan metode kualitatif deskriptif. Hasil dari penelitian ini menganalisis meningkatnya permintaan transportasi umum modern saat kenaikan harga BBM dalam perspektif permintaan Islam. Kata kunci : Transportasi umum modern, permintaan, kenaikan harga BBM While Fuel Oil (BBM) is the lifeblood of transportation, the number of transportation tariffs are determined by the rise and fall of fuel prices, due to the increase in fuel prices, it has resulted in inter-provincial bus transportation services and online motorcycle taxis increasing their fares. Naturally, the community will try to find a solution to the increase, the government provides solutions in the form of free or cheap paid transportation to provide convenience for the community through Transjakarta and MRT. So the purpose of this paper is to analyze the demand for modern public transportation services when fuel prices increase from an Islamic demand perspective. This research method uses descriptive qualitative methods. The results of this study analyze the increasing demand for modern public transportation during the increase in fuel prices from the perspective of Islamic demand. Keywords: Modern public transport, Demand, Increase infuel.
Implementasi Blue Economy di Wilayah Pesisir Kenjeran Surabaya Hani Mukaromah; Lilik Rahmawati
OECONOMICUS Journal of Economics Vol. 7 No. 2 (2023): (June) edisi 14
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2023.7.2.101-114

Abstract

This study aims to explain the implementation of the blue economy concept in the Kenjeran coastal area of ​​Surabaya. This research uses a descriptive method with a qualitative approach. The type of data used is primary and secondary data. Primary data obtained from observation and interviews with informants. Secondary data comes from literature reviews on official government websites, previous research journals, scientific papers, and other literacy sources. The results of the study reveal that of the 4 principles and indicators that serve as a reference for implementing the blue economy concept in the Kenjeran coastal area of ​​Surabaya, there are 3 principles that have been implemented and 1 principle in the pursuit stage.
The Influence of Brand Equity Dimensions on Donor’s Decisions in Paying Alms Syafiratud Daniyas; Andriani Samsuri; Lilik Rahmawati
Management of Zakat and Waqf Journal (MAZAWA) Vol. 5 No. 1 (2023): Manajement of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2023.5.1.1-19

Abstract

The purpose of this research is to analyze the influence of brand equity dimensions simultaneously and also partially on donors' decisions in giving alms at UPZIS NU CARE-LAZISNU MWCNU Wonocolo. The method of analysis of this research is quantitative with the technical analysis tool used is multiple linear regression, to determine the direction and how much influence the independent variables have on the dependent variable. This research is using primary data obtained from the results of filling out the questionnaire. Based on the findings of data analysis using SPSS version 26, it shows that brand awareness and brand loyalty factors have a significant influence on the choice of donors partially. In addition, the brand equity aspect also has a simultaneous impact on donors' decisions to make donations at UPZIS NU CARE-LAZISNU MWCNU Wonocolo. This research, is expected that UPZIS NU CARE-LAZISNU MWCNU Wonocolo will continue to improve and maintain the brand that has been built.
Ibnu Taimiyah’s Perspective on The Mimbaan Traditional Market Mechanism in Situbondo Isvina Vawaidatur Rohmah; Lilik Rahmawati; Iffah Febri Anti Fitriyatul L
Proceedings of Femfest International Conference on Economics, Management, and Business Vol. 1 (2023): Proceedings of Femfest International Conference on Economics, Management, and Busines
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The market mechanism is a process of forming prices based on the forces of supply and demand. At the Mimbaan traditional market in Situbondo City, the current price formation is not only influenced by changes in demand and supply, but there are other factors that influence it. Including influenced by imperfect competition. So that there is a market price game that results in price instability. However, according to Ibn Taimiyah, price formation comes from the balance of supply and demand. Consumers and producers are the main factors in the market mechanism, especially in price formation. The purpose of this research is to know the market mechanism according to Ibnu Taimiyah, to know the market mechanism in the Mimbaan traditional market in Situbondo City, and to analyze the market mechanism in the Mimbaan traditional market market in Situbondo City based on the opinion of Ibnu Taimiyah. The research was conducted using qualitative methods, and the data obtained was based on data collection through interviews. Data analysis techniques carried out in this study used descriptive analysis methods. The results of the study show that there is a discrepancy between the market mechanism of the Mimbaan traditional market in Situbondo City and the market mechanism according to Ibnu Taimiyah. However, there are also several things that are in accordance with Ibn Taimiyah's opinion regarding price fixing. By applying Ibn Taimiyah's opinion to the current market mechanism, it can help maintain the stability of the market price of an item and prevent imperfect market mechanisms from occurring.
Analisis Penerapan Prinsip Etika Bisnis Islam Pada Ukm Olahan Laut Intan Devi Orlita Sari; Lilik Rahmawati
Al Iqtishod: Jurnal Pemikiran dan Penelitian Ekonomi Islam Vol. 10 No. 2 (2022): Al Iqtishod: Jurnal Pemikiran dan Penelitian Ekonomi Islam
Publisher : Prodi Ekonomi Syariah STAI Al-Azhar Menganti Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37812/aliqtishod.v10i2.519

Abstract

UMKM dapat dijadikan sebagai mata pencaharian yang ada di Desa Watuagung, dimana pengelolanya yaitu perempuan mencari nafkah untuk kebutuhan keluarganya. Berbagai produk dihasilkan mulai dari kerupuk, bandeng_bakar, otak-otak bandeng, terasi, dan lainnya melalui online dan offline. Tujuan dari_penelitian ini mengetahui penerapan prinsip-prinsip etika bisnis Islam di UMKM. Penelitian ini menggunakan metode deskriptif-kualitatif. Adapun sumber data primernya yaitu wawancara kepada penjual dan pembeli. Data sekundernya yakni masyarakat yang ada di desa Watuagung. Teknik analisis data menggunakan Miles_dan Hubermen melalui reduksi data,_penyajian data, dan penarikan_kesimpulan. Berdasarkan hasil dari penelitian yang diperoleh bahwa penjual dan pembeli dari produk UMKM yang memegang prinsip-prinsip melalui etika Bisnis_Islam melalui tauhid, keseimbangan, kebebasan, tanggung jawab, dan kebajikan. Dengan adanya penerapan etika bisnis Islam UMKM di Desa Watuagung dapat memberdayakan masyarakat setempat melalui usahanya, memanfaatkan hasil dari olahan laut yang tidak laku atau laku murah, meningkatkan pemasaran online dan offline, SDM dan Manajemen_yang meningkat, menambah penghasilan untuk keluarganya sehingga dapat meraih kebahagiaan didunia dan akhirat.
Pemberdayaan Ekonomi Transformatif: Pendampingan Manajemen Bisnis pada Jamaah Musholla Putri Manbaul Falah Desa Manyarsidorukun Kecamatan Manyar Kabupaten Gresik Lilik Rahmawati; Ummiy Fauziyah Laili; Fatikul Himami
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2017): November 2017
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/engagement.v1i2.12

Abstract

Business of fried-chip packaging run by musala's female worshipers is not well managed. This is caused by the lack of business management use. Besides, the technology used is very simple. Accordingly, the business volume and income have been decreasing. It implicates the worshipers' welfare. Economically, they are still dependent on their husbands as the heads of the families. This leads to the economic dependence of women. Additionally, the involvement of musala's female worshipers as the representation of women involvement in economy development of the society becomes decreasing. In these circumstances, social assistance in business management should be conducted. Community service of Manbaul Falah musala's female worshipers uses the approach of ABCD (Asset Based Community Development). This ABCD approach applies some tools, they are inculturation, discovery, definition, design, reflection. The outcome of this community service by assistance in business management results changes in female worshipers community of Manbaul Falah musala who runs the business offried-chip packaging both in the process of assistance and after the process of assistance.