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All Journal Al Mashaadir : Jurnal Ilmu Syariah Economic Reviews Journal Alfihris: Jurnal Inspirasi Pendidikan
Sri Indriyani
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Religion Arts Humanities Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENDISTRIBUSIAN REVENUE SHARING DALAM AKUNTANSI SYARIAH UNTUK MENCAPAI PRINSIP KEADILAN BERDASARKANFATWA DSN NO: 15/DSN-MUI/IX/2000 (Studi Kasus PT Bank Aceh Syariah) Indrayani Indrayani; Razif Razif; Sri Indriyani
Al Mashaadir : Jurnal Ilmu Syariah Vol 2, No 1 (2021)
Publisher : STIS Ummul Ayman, Meureudu, Pidie Jaya, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/jis.v2i1.41

Abstract

This study aims to determine whether the distribusion of profit sharing in Islamic accounting using revenue sharing is fair based on the fatwa DSN NO:15/DSN-MUI/IX/2000. This study uses a descriptive qualitative research method where the researcher canducts research to determine the value of the independent variable, either one or more variables without making comparisons or linking one variable to another. The results show that the distribusion of revenue sharing that applies sharia accounting has distributed the profit sharing to fund owners, employees, government, zakat and reserves according to Islamic values based on the fatwa DSN NO:15/DSN-MUI/IX/2000. Meanwhile, from a fairness point of view, it has not been fully implemented because the profit sharing received by shareholders is reater than that of customers.
Analisis Tentang Pentingnya Meningkatkan Kualitas Pendidikan Dalam Shalat Neriani Neriani; Sri indriyani; Dea Avrilia; Dzakirah Nur Assyifa; Elsa Safitri; Wismanto Wismanto
ALFIHRIS : Jurnal Inspirasi Pendidikan Vol. 2 No. 3 (2024): Juli : Jurnal Inspirasi Pendidikan
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alfihris.v2i3.836

Abstract

Today, most Muslims are unaware of the meaning and nature of prayer. According to Quraish Shihab, a Muslim who understands the importance and values of education in prayer, his attitude, morals, and way of thinking must also be based on the Qur'an and Hadith. This document tries to examine the importance and importance of prayer for a servant of Allah SWT. Prayer is considered the greatest because prayer also has three human components; The first is gestures, the second is spoken language and the third is the instincts of the heart directed to Allah SWT. All these components can form good morals for a Muslim in dealing with Allah and others. The method used in this research is a qualitative method with a research library approach which uses books, magazines and articles as the main sources. The results of this research show that prayer educates the soul, sharpens the mind, and enlightens the heart through the lantern of the majesty and greatness of Allah SWT which is implanted in the heart. Furthermore, prayer improves behavior and beautifies oneself with noble morals. In addition, prayer protects individuals from committing sins, violations and bad actions that Allah SWT hates
Dampak Perbaikan Infrastruktur Jalan Terhadap Pertumbuhan UMKM di Kecamatan Kota Selatan Kota Gorontalo Abdul Rahman Usman; Sri Endang Saleh; Sri Indriyani
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.647

Abstract

Infrastructure is a semi-primary public facility that plays a role in supporting economic activities in a region. The existence of infrastructure affects the smoothness of people's economic activities and the distribution of goods and services. Infrastructure development in a region aims to improve people's welfare, both economically and socially. This study aims to analyze the effect of road infrastructure improvements on the development of MSMEs in Kota Selatan District, Gorontalo City. The approach used is quantitative by utilizing primary data. The analysis in this study was carried out using a simple linear regression model and processed using IBM SPSS Statistics 25 software. The results of the study show that road infrastructure improvements have a positive and significant effect on MSME growth, with a significance value of 0.000, which is smaller than 0.05. The regression coefficient of 0.726 indicates a positive effect. In addition, the determination coefficient value of 0.489 indicates that road infrastructure improvements contribute to MSME growth by 48.9 percent.
Co-Authors Abdul Rahman Usman Dea Avrilia Dzakirah Nur Assyifa Elsa Safitri INDRAYANI INDRAYANI Neriani Neriani Razif Razif Sri Endang Saleh Wismanto Wismanto