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Persepsi Masyarakat Terhadap Kebutuhan Dan Utilitas Salon Muslimah Ulil Absor Faiq Abdiilah; Nurita Sari; Lilik Rahmawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.9192

Abstract

A salon exclusively for Muslim women has a black hair colouring service. There are different legal views on this matter. The salon owner allows black hair colouring as the ingredients used are considered to be in accordance with the principles of sharia. However, there are other views that prohibit black hair colouring, despite using any ingredients. The research in this article uses qualitative methods, which are used to understand and explain social phenomena or human symptoms in depth and comprehensively. The findings of this research can be used to develop a Muslimah salon that complies with Islamic principles. Services offered by Islamic-compliant salons need to align with the principles governing commercial transactions related to the exchange of services or advantages. The business operations should strictly adhere to Shariah provisions and involve a contractual agreement for buying and selling that prioritizes maslahah. Consistent with the objectives of Islamic law, known as Maqasid al-Syariah, Shariah-compliant salon services are required to contribute to the well-being of individuals by safeguarding their intellect and life. The specific requirements in Muslimah salons can be classified into three distinct criteria: essential needs (Daruriyyat), supplementary needs (Hajiyyat), and embellishment (Tahsiniyyat). Keywords: community perception, need, utility
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
Analisis SWOT Produk Pembiayaan Di Bank Muamalat Pada Masa Pandemi Muhamad Fauzin Nur; Lilik Rahmawati
JPS (Jurnal Perbankan Syariah) Vol 3 No 1 (2022): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v3i1.481

Abstract

Financing is a banking product that is needed by society. As part of the business run by Bank Muamalat, financing during the pandemic is interesting to study, considering that the pandemic has had an impact on Islamic banking. This study aims to determine the performance and identification of internal and external conditions of financing at the Bank Muamalat Surabaya Darmo branch office using SWOT analysis. The study used a qualitative descriptive approach with SWOT as an analytical tool. Consists of two types of data, those are primary and secondary data obtained using interviews, observation, questionnaires, and documentation techniques. Data triangulation was done by interview method. The study results show that the financing performance at Bank Muamalat Surabaya Darmo branch office during the pandemic continued to run by focusing on the Islamic segment for the productive financing and consumptive financing channelled to Talang haji funds, multipurpose funds, and mortgages. The current financing position is in the first quadrant which supports the implementation of an aggressive strategy.
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.
Etika Konsumsi Pakaian Thrifting dalam Perspektif Maslahah di Kalangan Generasi Z: Antara Hemat dan Konsumtif Ahmad Fajar Jaelani; Lilik Rahmawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.6744

Abstract

This study aims to analyze the ethics of thrifting goods consumption in the perspective of maslahah among Generation Z, focusing on the balance between thrift and consumptive goods. The thrifting trend that is rampant among young people is influenced by economic motivation and environmental awareness, but also presents a risk of consumptive behavior due to the influence of social media. This study uses a descriptive qualitative method with semi-structured interview techniques to active students aged 19-24 years who have experience shopping for thrifting goods. The results of the study show that thrifting consumption supports cost savings and environmental sustainability, but can trigger consumptive behavior if not managed wisely. From the perspective of maslahah, thrifting brings benefits (maslahah) when carried out according to the needs and principles of simplicity, but has the potential to cause mafsadah if it only follows trends or prestige. This finding emphasizes the importance of awareness when purchasing thrifiting clothes to be in accordance with the principles of maslahah to create balanced and ethical consumption behavior.
Systematic Literature Review (SLR) Makna Halalan Thayyiban Bagi Konsumen Muslim pada Produk Makanan di Kabupaten Gresik: Studi Fenomenologi di Toko UD Adji Jaya Makmur Walid In'am Ahmad; Iskandar Ritonga; Mugiyati; Lilik Rahmawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7976

Abstract

Halalan thayyiban is an important legitimacy that must be owned by every business, especially in food products or products such as beauty and so on as a benchmark for safety and to increase consumer awareness of the importance of using products that already have halal certification and food labeling logos greatly affect the quality of the product. This study aims to determine how the public's perception, especially for Muslim consumers, is in understanding or interpreting food products that are halal thayyiban and how to solve problems related to challenges and opportunities faced by Indonesia in halal certification of food products that are in accordance with applicable BPJPH or LPH regulations. This study uses the SLR paradigm approach or systematic literature review obtained from journals that have been published from 2015 to 2024 after being traced, the results obtained show that there is still a lack of public understanding of the importance of halal certification for a food product because many people still think that food products that do not contain pork, alcohol and the like are included in products that are halal for consumption, but halal standardization is not only seen in terms of product ingredients but also from the production process of using clean kitchen utensils, kitchen sanitation or clean production areas and the like which are very important aspects in assessing the halal standardization of food products that are in accordance with applicable procedures and currently the demand for foreign products, especially halal-certified food or beauty products, is in great demand abroad because it is considered that the goods to be consumed have standardization and go through a very strict process so that they are considered safe for direct consumption can increase the export value of Indonesia in advancing MSME products, especially the halal industry which is currently increasing
Operasional Bisnis Pelaku Usaha di Lingkungan Ponpes Ngalah Pasuruan Perspektif Prinsip-Prinsip Ekonomi Islam Umar Chapra Uyun Nabila; Septi Dwi Arianti; Lilik Rahmawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i12.10046

Abstract

This research aims to find out the principles of Islamic economics applied by business actors around the Ngalah Islamic boarding school. This research uses a descriptive method with a qualitative approach using observation and interview analysis tools. The results of the research show that business actors around the Ngalah Islamic boarding school apply the principles. -Islamic economic principles are in accordance with those expressed by M, Umar Chapra, where in running their business business actors adhere to the principle of monotheism as the first foundation, they believe that Allah always watches over what they do so that when conducting business they are always based on caution. And carrying out business fairly by not trading goods and businesses that contain elements of maysir, usury and gharar, establishing a family attitude with other business actors by setting the same prices, as well as the principle of kliafah by managing business sourced from good resources and raw materials. , as well as the principle of al-falah by carrying out business that is oriented towards benefits both for consumers, fellow business actors and for themselves.