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All Journal Shirkah: Journal of Economics and Business Waraqat : Jurnal Ilmu_Ilmu Keislaman Millah: Journal of Religious Studies Borneo Islamic Finance and Economics Journal (BIFEJ) INASJIF Iltizamat : Journal Of Economic Sharia Law and Business Studies
Mursyid
Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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DINAMIKA PESANTREN DALAM PERSPEKTIF EKONOMI Mursyid Mursyid
Millah: Journal of Religious Studies Vol. XI, No. 1, Agustus 2011 Pesantren dalam Dinamika Islam Indonesia
Publisher : Program Studi Ilmu Agama Islam Program Magister, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/millah.vol11.iss1.art8

Abstract

This paper discusses the strategic role of boarding schools that have been marginalized in the national education system and global challenges towards economic independence. In today's era of globalization need to reform schools curriculum to adapt to the progress of free market economics and Islamic economics to economic independence will be achieved. Hence, economic institutions at the seminary need to be empowered.
Cattle Fattening Program: The Effectiveness of Zakat Community Development Bambang Iswanto; Iklimah Dalhudah; Mursyid Mursyid; Idhafiyyah Anwar
Shirkah: Journal of Economics and Business Vol 8, No 2 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v8i2.606

Abstract

Despite many studies on productive Zakat, the focus on the effectiveness of mustahiq empowerment programs has been limited. This study looks at how effective the Zakat community development-based cattle fattening program is towards the empowerment of Zakat recipients. The study measures four indicators of program effectiveness: program target accuracy, program socialization, program objectives, and program monitoring. Data collection techniques include interviews, observation, and documentation. The study found that the program was good at targeting the right people, but it wasn't socialized enough. The program also fell short of its objectives because the recipients weren't making enough money to become donors themselves yet. However, the program was well-monitored, with regular check-ins to make sure it was on track. The study suggests that clearer standards are needed to increase the benefits received by Zakat recipients This study has practical implications for productive Zakat distribution policies, as clear benchmarks are required for implementing programs that increase Zakat recipients' benefits.
Analysis of the Circular Letter from the Ditjen Bimas Islam on the Iddah of Wives from the Perspective of Maqāṣid Syarī'ah Mardhatillah Ali; Abnan Pancasilawati; Mursyid
WARAQAT : Jurnal Ilmu-Ilmu Keislaman Vol. 8 No. 1 (2023): Waraqat: Jurnal Ilmu-Ilmu Keislaman
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Sekolah Tinggi Agama Islam As-Sunnah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51590/waraqat.v8i1.498

Abstract

There has been controversy among the community, headmen, and heads of KUA regarding the Circular Letter of the Directorate General of Islamic Guidance Number: P-005/DJ.III/HK.007/10/2021 concerning marriage during the Wife’s Iddah Period, which among its provisions, prohibits the husband's marriage within the iddah period of his wife. The controversy was triggered by the question of whether or not there was iddah for men. This study aims to find out the maqāṣid syarī'ah perspective of Imām al-Syāṭibī on the Circular Letter on Marriage during the wife's iddah. This normative research uses conceptual and historical approaches. The legal analysis uses the concept of maqāṣid syarī'ah Imām al-Syāṭibī both maqāṣid kulliyah and juz'iyyah theories. Results of this Research show that the substance of the Circular Letter is relevant to Imām al-Syāṭibī's maqāṣid syarī'ah principles in that each of its provisions can protect religion, soul, lineage, mind, and property, including the provision prohibiting the husband's marriage during the wife's iddah period. The prohibition is specific to divorce with the status of divorce raj'ī because the maqāṣid is that the existence of iddah in divorce raj'ī serves as a period for both parties (husband and wife) to think clearly about their marriage relationship. Therefore, the Ministry of Religious Affairs, as the formulator of the regulation, needs to disseminate this Circular Letter and especially provide counseling to all KUA so as not to cause different perspectives on this Circular Letter.
IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 109 TAHUN 2008 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA PENYUSUNAN LAPORAN KEUANGAN (STUDI PADA BADAN AMIL ZAKAT NASIONAL PROVINSI KALIMANTAN TIMUR) Agustina Ningsih; Mursyid Mursyid; Dedy Mainata; Yovanda Noni
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 1, NO. 1, JUNI 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.399 KB) | DOI: 10.21093/bifej.v1i1.3240

Abstract

The amil zakat Agency is an institution that has the responsibilty (mandate) of the muzakki to distribute the zakat they have paid to people in need. As a trust holding institutions are required to record every zakat deposit from muzakki and report the zakat management to the public in a transparent and accountable manner in accordance with the Statement of Financial Accunting (PSAK) No. 109 concerning zakat and infaq/alms accounting. Therefore, this tudy aims to examine the pattern and application of zakat and infaq/alms accounting based on PSAK No. 109 at the National Zakat Agency (BAZNAS) of East Kalimantan Province.This type of research is field research is field research using a qualitative descriptive approach. The informants in this study were staff concerned in making the financial reports of BAZNAS East Kalimantan Province. Instruments in data collction used were observation, interviews and documentation. The stages in obtaining the dataused are data reduction, data presentation and drawing conclusions.The results showed that the pattern of preparing financial statements at BAZNAS East Kalimantan Province includes components of balnce reports (financial position reports), reports of change in funds, reports of changes in assets under managemnt, cash flow reports, and notes on financial statements that are in accordance with PSAK 109. Financial reports that are conducted 2 times a year, six months and at the end to the year. The financial statements that are presented are not only physical, but are presented through an application called SIMBA(BAZNAS Management Information System). Where in its application, the financial statements aopplied by the institution have reffered to and are in accordance with PSAK 109 concerning zakat adn infaq/alms accounting/
Akad-akad yang Mempengaruhi Profitabilitas Bank Umum Syariah Indonesia di Masa Pandemi Covid-19 Sufyan Huda; Muhammad Tahir; Mursyid
iltizamat Vol 2 No 1 (2022): Desember
Publisher : Program Studi Hukum Ekonomi Syariah Sekolah Tinggi Ilmu Syariah Miftahul Ulum Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55120/iltizamat.v2i1.952

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh pembiayaan Mudharabah, musyarakah dan jual beli terhadap profitabilitas Bank Umum Syari’ah Indonesia dimasa pandemi COVID-19. Populasi penelitian ini adalah Bank Umum Syariah di Indonesia yang melakukan publikasi laporan keuangan selama masa pandemi COVID-19 (2020-2021). Jumlah sampel pada penelitian ini adalah 6 Bank Umum Syari’ah : Bank Syariah Indonesia, Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Tabungan Pensiunan Nasional Syariah, Bank Mega Syariah, Bank Panin Dubai Syariah. Hasil penelitian ini menunjukkan bahwa secara simultan (uji f) pembiayaan Mudharabah, musyarakah dan jual beli memiliki pengaruh positif dan signifikan terhadap profitabilitas return on equity (ROE) dimasa pandemi COVID-19, secara parsial (uji t) Mudharabah dan jual beli berpengaruh negatif dan signifikan terhadap profitabilitas return on equity (ROE) dimasa pandemi COVID-19, sedangkan musyarakah berpengaruh positif dan tidak signifikan terhadap profitabilitas Bank Umum Syariah Indonesia di masa pandemi COVID-19
ANALISIS KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN METODE SHARIA CONFORMITY AND PROFITABILITY (SCnP) Welly Aprida Wahyuni; Mursyid Mursyid; Angrum Pratiwi
Indonesian Scientific Journal of Islamic Finance Vol 1 No 2 (2023): Indonesian Scientific Journal of Islamic Finance
Publisher : FEBI Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/inasjif.v1i2.6527

Abstract

The assessment of the financial performance of Islamic banking is mostly still measured by conventional measuring instruments. Where the measuring instrument only focuses on financial measurement while Islamic banking is a banking institution that is run using sharia principles, but does not ignore the financial side. The purpose of this study was to measure the financial performance of Islamic banking using the Sharia Conformity and Profitability (SCnP) method, which is a more complex performance measurement because it combines two inseparable assessment orientations, namely sharia and finance. This research is a descriptive quantitative research. The population in this study is the financial statements on sharia banking statistics published by OJK using saturated sampling as the sample of this study. The variables of this study are Sharia Conformity and Profitability. The types of data used are secondary data and the data collection technique in this study is documentation. The results of this study show the financial performance of Islamic banking, at the quadrant level showing SCnP results during the 2017-2021 period BUS in Indonesia are in four quadrants, namely the Lower Left Quadrant, which has sharia conformity and low profitability. Upper Left Quadrant, namely with low sharia compatibility and high profitability. Upper Right Quadrant, has sharia compatibility and high profitability. And the Lower Right Quadrant, where sharia conformity is high but the profitability is low. And the financial performance of UUS in Indonesia is in three quadrants, namely Lower Left Quadrant, Lower Right Quadrant and Upper Right Quadrant during the 2017-2021 period. Whereas in BPRS during the 2017-2021 period financial performance was in three quadrants namely Lower Left Quadrant Upper Left Quadrant and Lower Right Quadrant.
Co-Authors Abnan Pancasilawati Agustina Ningsih Angrum Pratiwi Bambang Iswanto Dedy Mainata Idhafiyyah Anwar Iklimah Dalhudah M Tahir Mardhatillah Ali Sufyan Huda Welly Aprida Wahyuni Yovanda Noni