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Determinan Persepsi Bank Islam: (Studi Pada Santri Pondok Pesantren Sunan Kalijogo Jabung Malang) Muhammad Majduddin; Ahmad Djalaluddin; Muhammad Anas
An-Nisbah: Jurnal Perbankan Syariah Vol. 5 No. 1 (2024): Jurnal An-Nisbah: Perbankan Syariah
Publisher : PRODI PERBANKAN SYARIAH INSTITUT AGAMA ISLAM (IAI) SUNAN KALIJOGO MALANG

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Abstract

Tujuan riset ini adalah untuk menguji variabel-variabel yang mempunyai efek terhadap persepsi bank Islam. Riset ini merupakan riset lapangan (field research) dimana pengumpulan data memakai dengan kuesioner dengan jumlah sampel 96 responden. Teknik analisis data memakai analisis regresi linier berganda dengan melalui tahap uji validitas, reliabilitas, asumsi klasik, hipotesis yaitu uji t dan uji F, serta koefisien determinasi. Hasil riset membuktikan bahwa terdapat efek positif dan signifikan dari mutu layanan terhadap persepsi bank islam dengan nilai signifikansi 0,029<0>0,05. Sedangkan mutu produk tidak berpengaruh terhadap persepsi bank Islam dengan nilai t hitung sebesar 1,302 < 1,986. Sementara itu, baik mutu layanan maupun mutu produk diketahui memiliki pengaruh dan signifikan terhadap persepsi bank islam, dengan nilai f-hitung dan f-tabel sebesar 4,959 > 3,09.
Actualization of Islamic Social Finance During Disasters: The Covid-19 Pandemic'`S Lessons In Indonesia Djalaluddin, Ahmad; Kolilah, Kholilah; Danila, Nevi; Andriani, Sri
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 2 (2023): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i2.2469

Abstract

The COVID-19 pandemic is the best opportunity for applying Islamic social finance. The government’s limitations in tackling the impact of COVID-19 raise the participation of the Muslim community significantly. Applying Islamic social finance during COVID-19 taught us its effectiveness in dealing with disasters, especially in disaster-prone countries like Indonesia. This research combines normative and empirical aspects. The normative study is sourced primarily from the Qur'an, hadith, and scholarly ijtihad. The empirical study searches for empirical practices regarding Islamic social finance development in Indonesia. The study show that Islamic social finance practice in Indonesia during the COVID-19 has reflected a unique and rich actualization in terms of its basis, characteristics, varieties, and purposes; such as social investment, revolving assistance, exemption of tuition fees, and shadaqah of production tools. The community partnership patterns show that it has great potential to support the state's role in dealing with the disasters’ impact.
Ikhtikar, Islamic Business Ethics, Price floor, Price ceiling, role of government. Maghfuroh, Nuril Laila; Djalaluddin, Ahmad; Asnawi, Nur; Yazid, Azy Athoillah; Muhammad, Zaydan
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2: Agustus 2024
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v11i2.23339

Abstract

Ikhtikar is a very immoral business strategy, because it can result in injustice, trouble and misery for other business people. In Islamic business ethics, ethical behavior is strictly prohibited because it will inevitably result in a party experiencing losses which will result in injustice in business. This research uses a qualitative method with a descriptive approach to opinions from journals, articles and books about ikhtikar.The results of this research are that endeavor in the view of Islamic business ethics does not really reflect a sharia-compliant businessman because of the greed of the perpetrator of the endeavor to gain large and abundant profits even though he has to sacrifice other business partners. This requires a sharia business spirit and government intervention in dealing with ethical problems by implementing monetary policy and fiscal policy, such as setting a price floor (the most expensive retail price) and a price ceiling (the lowest purchasing price). The price floor is used when there is a shortage of goods on the market, while the price ceiling is applied when the harvest or goods on the market are abundant.
IMPLEMENTASI AKUNTANSI SYARIAH: STUDI KASUS PADA RUMAH SAKIT Ahmad Djalaluddin; Moch. Bukhori Muslim; Aji Dedi Mularwaman; Asfi Manzilati; Ari Kamayanti; Fadjar Setiyo Anggraeni; Tumirin Tumirin; Lutfillah, Novrida; Darti Djuharni; Sonhaji Sonhaji; Virginia Nur Rahmanti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 9 No 1 (2024): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

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Abstract

This article aims to reveal the dynamics of concept formulation and implementation of sharia accounting for waqf-based hospitals. The Islamic accounting that is formulated and implemented is derived from the concept of Semesta Sejahtera that was initiated by the Islamic Economics and Business Lecturer Forum in 2017. The method used is a case study with a longitudinal-narrative approach, with a span of years between 2018 and 2023, at Sultan Agung Islamic Hospital, Semarang. The findings show that although the biggest challenge faced is the awareness of stakeholders, the concept of "idealistic" Islamic accounting that prioritizes the disclosure of contracts is very applicable. Abstrak Artikel ini bertujuan mengungkapkan dinamika perumusan konsep hingga penerapan akuntansi syariah untuk rumah sakit berbasis wakaf. Akuntansi syariah yang dirumuskan dan diterapkan, diturunkan dari konsep Semesta Sejahtera yang telah digagas Forum Dosen Ekonomi dan Bisnis Islam tahun 2017. Metode yang digunakan adalah studi kasus dengan pendekatan longitudinal-naratif, dengan rentang tahun antara 2018 hingga 2023, pada Rumah Sakit Islam Sultan Agung, Semarang. Temuan menunjukkan bahwa walau tantangan terbesar yang dihadapi adalah penyadaran para pemangku kepentingan, namun konsep akuntansi syariah "idealis" yang mengedepankan pengungkapan akad sangat bisa diterapkan.
PEMBERDAYAAN EKONOMI MASYARAKAT BERBASIS MASJID DALAM MELAWAN RENTENIR (STUDI MASJID JAMI’ AL-UMARI KELAYU LOMBOK TIMUR NTB) Hidayatulloh, Muhammad Haris; Amalia, Rizka; Djalaluddin, Ahmad
Indonesian Scientific Journal of Islamic Finance Vol 3 No 1 (2024): Indonesian Scientific Journal of Islamic Finance
Publisher : Faculty of Islamic Economics and Business, Sultan Aji Muhammad Idris State Islamic University of Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/inasjif.v3i1.9018

Abstract

This study aims to examine and analyze how the potential and methods of economic empowerment based on the Jami' Al-Umari Kelayu Mosque, East Lombok, NTB, in fighting loan sharks in the community. This study uses qualitative research using this approach to match empirical reality with applicable theories. The results of the study indicate that with the programs carried out by the mosque and the existing potential, this can provide or contribute to reducing and raising public awareness of the dangers of usury practices themselves. Because the practice carried out in the community is to provide financing to people who have businesses and need capital to develop their businesses themselves. The mosque provides loans with a qardhul hasan contract so that borrowers do not need to provide profit sharing and only return the capital they borrowed.
Ketimpangan Ekonomi dan Dampaknya terhadap Perilaku Konsumen: Wawasan dari Komunitas Muslim Banjar Muhammad Hikam; Siswanto; Ahmad Djalaluddin
Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman Vol. 23 No. 2 (2024)
Publisher : Pascasarjana UIN ANTASARI Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/albanjari.v23i2.15279

Abstract

Economic inequality significantly influences consumer behavior, especially within culturally unique communities like the Muslim Banjar community in South Kalimantan, Indonesia. This study aims to explore the psychological and cultural impacts of economic inequality on consumer preferences, particularly toward advertising appeals emphasizing personal control. Using experimental methods involving 653 participants across five studies, the research reveals that higher economic inequality evokes financial threat perceptions, reduces a sense of control, and increases preferences for empowerment-focused advertisements. The findings further indicate that cultural values, such as family solidarity and religious beliefs, moderate these effects, mitigating the adverse impacts of inequality. The implications suggest a dual approach in advertising strategies—emphasizing both personal and collective empowerment—to address consumer needs in economically unequal societies. These insights provide valuable guidance for marketers and policymakers in crafting culturally sensitive and effective interventions.
Analysis of the Implementation of Interpretation of Financial Accounting Standards (ISAK) 35 Lailatul Ulfiyah; Djalaluddin, Ahmad
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i2.14208

Abstract

Tujuan utama dari penelitian ini adalah untuk memahami dan menganalisis penerapan ISAK 35 dalam pelaporan keuangan Pondok Pesantren. Penelitian ini menggunakan metode deskriptif kualitatif dengan jenis pendekatan studi kasus. Hasil penelitian ini menunjukkan bahwa laporan keuangan Pondok Pesantren Sabilul Muttaqin Mojokerto tidak disusun berdasarkan ISAK 35 karena bendahara Pondok Pesantren tidak mengetahui dan mempelajari laporan keuangan yang sesuai dengan lembaga nirlaba Dengan demikian, catatan hanya mencakup transaksi tunai masuk dan keluar. Selain itu, latar belakang pendidikan bendahara tidak menekankan masalah keuangan. Namun, setelah diteliti, laporan keuangan pesantren tersebut sesuai dengan prinsip ISAK 35. Ini termasuk pencantuman laporan laba rugi komprehensif, laporan arus kas, laporan posisi keuangan, laporan perubahan aset bersih, dan CALK (Catatan atas Laporan Keuangan), sehingga memungkinkan pengumpulan yang lebih mudah dan lebih tepat pengumpulan informasi keuangan terkait Pondok Pesantren Sabilul Muttaqin Mojokerto.
Bridging the Competence of Preparing Reputable Scientific Articles for Lecturers in the Field of Sharia Economics through Mastering Artificial Intelligence at the Ibrahimy Institute of Islamic Religion Genteng, Banyuwangi Suprayitno, Eko; Meldona, Meldona; Asnawi, Nur; Djalaluddin, Ahmad; Oria, Ehsanullah
Asian Journal of Community Services Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i12.12605

Abstract

Along with technological advances, Artificial Intelligence (AI) can be used to improve the quality and efficiency of the scientific article preparation process. Assistance in the preparation of reputable scientific articles for lecturers at the Ibrahimy Islamic Religious Institute, Genteng, Banyuwangi, was attended by 52 people with material covering the structure of scientific articles, the choice of reputable journals, the use of AI, and its ethical aspects. The mentoring methods are discussions and practices using AI platforms, namely Eskritor, Research Rabbit, and Mendeley. The success of the implementation of mentoring was measured through evaluations that showed an increase in participants' understanding, as well as positive feedback on AI skills.
MOTIF PENGUSAHA MUSLIM BISNIS KULINER PERSPEKTIF ALFRED SCHUTZ; STUDI KASUS LUBNA CAKE & CAFE Sismanto, Sismanto; Siswanto, Siswanto; Djalaluddin, Ahmad; Andriani, Sri; Rikza, Abdullah
At-Tawazun, Jurnal Ekonomi Syariah Vol. 12 No. 02 (2024): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v12i02.518

Abstract

This study aims to analyze the motives of Muslim entrepreneurs in implementing mujāhadah (spiritual struggle) in their culinary business practices, using Alfred Schutz's phenomenological perspective. The study employs a qualitative approach with a case study design, focusing on Lubna Cake & Cafe in East Kutai. Data were collected through in-depth interviews, direct observation, and document analysis to explore the "because of" and "in order to" motives that influence business decisions. The findings reveal that past experiences, family background, and spiritual beliefs shape the “because of motives” that affect business practices, such as work ethic and dedication in managing the business. Meanwhile, the "in order to motives" reflect long-term aspirations, such as business expansion, improving employee welfare, and making positive social contributions to the surrounding community. This study provides theoretical contributions to understanding the integration of Islamic values in business and offers practical references for Muslim entrepreneurs seeking to combine spiritual values with sustainable business success. The findings also serve as a guide for researchers and practitioners to further explore the application of Islamic values in broader business contexts.
MANAJEMEN INOVASI PENGELOLAAN DANA HAJI DAN OPTIMALISASI INVESTASI EMAS Andriani, Sri; Sismanto, Sismanto; Siswanto, Siswanto; Djalaluddin, Ahmad; Rikza, Abdullah
At-Tawazun, Jurnal Ekonomi Syariah Vol. 12 No. 02 (2024): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v12i02.522

Abstract

Hajj, the fifth pillar of Islam, holds great importance and draws immense interest from Indonesian Muslims. Despite limited quotas, the number of prospective pilgrims continues to rise annually, posing challenges in managing hajj funds overseen by the Hajj Financial Management Agency (BPKH). This study explores innovative approaches to hajj fund management, focusing on optimizing investments, particularly in gold, a stable and secure Islamic financial instrument. The study analyzes literature and regulations on hajj financial management using a qualitative library research method. The findings indicate that BPKH’s fund management, based on Islamic principles, has improved significantly. Diversification through sukuk, cash waqf, and gold has helped secure hajj funds, though gold price volatility remains a challenge. Gold investments provide a hedge against inflation and market volatility, especially during economic crises. The study highlights the importance of innovative investment strategies to enhance the productivity and sustainability of hajj funds, with a recommendation for further portfolio diversification to maximize economic benefits for Indonesia’s Muslim population.