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All Journal Al-Mustashfa JESI (Jurnal Ekonomi Syariah Indonesia) Al-Musthofa: Journal of Sharia Economics LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan Value: Jurnal Manajemen dan Akuntansi Prophetic Law Review Equalita: Jurnal Studi Gender dan Anak Nama jurnal : International Journal of Education and Humanities Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Pengabdian Masyarakat Bestari (JPMB) Journal of Finance and Business Digital (JFBD) INJURITY: Journal of Interdisciplinary Studies Ecopreneur : Jurnal Ekonomi dan Bisnis Islam Jurnal Pengkajian Penelitian Syariah dan Ilmu Hukum Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah DIMASEJATI:Jurnal Pengabdian Kepada Masyarakat
Aziz, Abdul
IAIN Syekh Nurjati Cirebon
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Ab-Chicken Sharia Partnership Business Strategy: In the Face of a Global Economic Recession Kurniawan, Heru; Aziz, Abdul
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 13, No 1 (2023)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.772 KB) | DOI: 10.21927/jesi.2023.13(1).24-35

Abstract

The threat of a global recession is the thing that entrepreneurs are most aware of, including AB Chicken. In this study, the authors used a qualitative approach with descriptive analysis methods, and data collection techniques were obtained from direct observations in the field. The results of this study AB Chicken as a food and beverage business made three strategies in dealing with the global recession, namely implementing a sharia business concept with a da'wah-based marketing approach, building religious and humanitarian images, partnerships with a family concept, increasing skilled and religious human resources and expanding urban markets with services delivery (cloud kitchen). The novelty of this research is the propaganda media as a marketing strategy for AB Chicken through Buya Yahya's preaching with the motto "delicious chicken, delicious blessings".
Assets, Liabilities, and Owners’ Equity a Critical Review Nurhayati Siregar; Wahyu Purbo Santoso; Sarah Sumiati; Abdul Aziz
Ecopreneur : Journal of Sharia Economics Study Program Vol 4 No 2 (2023): Ecopreneur : Jurnal Ekonomi dan Bisnis Islam
Publisher : Institute of Research and Community Service at Islamic University of Bunga Bangsa Cirebon

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Abstract

The purpose of this research is to describe the three main factors in the basic concepts of accounting related to the reporting of a company's balance sheet, such as assets, liabilities, and capital ownership. Where an asset is something that is currently owned and has the ability to provide benefits both now and in the future. Meanwhile, a liability is a debt of the entity arising from past events, where its settlement causes an outflow of economic resources of the entity. Meanwhile, proprietorship ownership of the company is the sum of the company's assets minus the company's debt to creditors. The method used is descriptive analysis by reviewing various literatures relevant to the topic. The findings of this paper are that accounting reporting must include asset, liability and owner's equity reports as a form of accounting management accountability so that whatever form the organisation takes, it must at least meet these three principles..Keywords: Assets, Liabilities, Equity, Accounting, Management, Control Abstrak Tujuan penelitian ini adalah untuk menggambarkan tiga factor utama dalam konsep dasar akuntansi yang berhubungan pelaporan neraca suatu perusahan, seperti asset, liabilitas, dan kepemilikan modal. Dimana asset merupakan sesuatu yang dimiliki saat ini dan memiliki kemampuan untuk memberikan manfaat baik sekarang maupun di masa mendatang. Sedang, kewajiban meruapakan suatu utang entitas yang timbul dari peristiwa masa lalu, dimana penyelesaiannya menyebabkan adanya arus keluar sumber daya ekonomi entitas tersebut. Sementara, kepemilikan orang (proprietorship) atas perusahaan merupakan jumlah aset perusahaan dikurangi dengan utang perusahaan kepada kreditor. Metode yang digunakan adalah deskriptif analisis dengan mengkaji berbagai literatur yang relevan dengan topik. Temuan dari tulisan ini adalah bahwa dalam pelaporan akuntansi harus mencantumkan laporan asset, kewajiban dan owener’s equity sebagai wujud dari akuntabilias manajemen akuntansi sehingga bentuk apa pun organisasinya, paling tidak harus memenuhi tiga prinsip tersebut.Kata Kunci : Aset, Liabilitas, Equity, Akuntansi, Manajemen, Pengendalian
Uang Dalam Tinjauan Ekonomi Islam Mawar Jannati Al Fasiri; Abdul Aziz
Ecopreneur : Journal of Sharia Economics Study Program Vol 2 No 1 (2021): Ecopreneur : Jurnal Ekonomi dan Bisnis Islam
Publisher : Institute of Research and Community Service at Islamic University of Bunga Bangsa Cirebon

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Abstract

Humans in their lives need a tool for transactions to meet their daily needs. The transaction tool is money. The view of money in economics differs between Islamic economics and conventional economics. The problem in this study is how money is viewed in an Islamic economy, so that we as Muslims can use money as it has been taught in Islamic economics. The purpose of this research is to know the history of money; To find out money in the Al-Qur'an and Hadith; To know the various definitions of money; This is to determine the function and role of money in an Islamic economic perspective. The research results show that the Islamic economy views the function of money as a medium of exchange, not as a commodity that is traded as adopted by capitalism. So money is not allowed to be used for commodities. The reason is because it can damage the monetary stability of a country. Abstrak Manusia dalam hidupnya membutuhkan sebuah alat untuk bertransaksi guna memenuhi kebutuhan hidupnya. Alat transaksi tersebut adalah uang. Pandangan uang dalam ekonomi berbeda antara ekonomi Islam dengan ekonomi konvensional. Permasalahan dalam penelitian ini adalah bagaimana uang dipandang dalam ekonomi Islam, sehingga kita sebagai umat Islam dapat menggunakan uang sebagaimana mestinya yang telah diajarkan dalam ekonomi Islam. Tujuan dari penelitian ini adalah Untuk mengetahui sejarah uang; Untuk mengetahui uang dalam Al-Qur’an dan Hadis; Untuk mengetahui macam-macam definisi uang; Untuk mengetahui fungsi dan peranan uang dalam perspektif ekonomi Islam. Adapun hasil penelitian menyebutkan bahwa ekonomi islam memandang sebaiknya fungsi uang hanya digunakan sebagai alat tukar, bukan sebagai barang dagangan (komoditas) yang di perjual belikan seperti yang dianut oleh kapitalisme. Maka uang tidak diperkenankan untuk digunakan untuk komoditi. Alasannya adalah karena dapat merusak kestabilan moneter sebuah negara.
Islamic Law Reform: Achieving Grace through Tahlil & Tawasul Caswito; Yahya Zainul Muarif; Abdul Aziz
Prophetic Law Review Vol. 6 No. 2 December 2024
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/PLR.vol6.iss2.art5

Abstract

The study's originality lies in its balanced approach to the highly debated practices of tahlil and tawasul within Indonesian society. Unlike previous works that often align strictly with these practices' legalistic critique or cultural defense, this research comprehensively explores these practices, integrating legal and societal perspectives. By employing a qualitative, descriptive exploratory method supported by an extensive literature review, the study goes beyond the surface-level debates to uncover the more profound cultural and social significance of tahlil and tawasul. The study fills a gap in the existing literature by addressing the lack of nuanced discourse on these practices, particularly regarding their evolution from religious rituals associated with death to broader expressions of local wisdom and community bonding. It offers a fresh perspective on how these practices can be understood as religious customs and vital elements of social cohesion and cultural identity in Indonesia. Furthermore, the study bridges the divide between opposing views by advocating for mutual respect and recognizing tahlil and tawasul as part of the rich tapestry of Islam in the country. This approach contributes to the ongoing conversation about the role of local traditions in Islamic practice, promoting a more inclusive understanding that acknowledges the diversity of religious expression within the Muslim community.
ANALISIS PENGARUH PENGELOLAAN MANAJEMEN DAN KINERJA KOPERASI SYARIAH DALAM MENYALURKAN PEMBIAYAAN PRODUKTIF DI SEKTOR USAHA KECIL Survey di BMT-BMT Cirebon Abdul Aziz
INKLUSIF (JURNAL PENGKAJIAN PENELITIAN SYARIAH DAN ILMU HUKUM) Vol. 3 No. 2 (2018): Desember 2018
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/inklusif.v3i2.2996

Abstract

ABSTRACTThe fundamental problems faced by small business trade sector in Indonesia are the lack of access on capital sources and the weak of role of financial intitutions services. Microfinace institutions which be expected tend to more dominant in consumptive financing rather than productive financing. While sharia microfinance institutions not act optimally. Not yet know how the contribution of the sharia cooperative management in development sharia cooperative performance and its effect in increasing productive financing distribution to empower small business trade sector in Cirebon. Kata Kunci: Small Business Trade Sector, Sharia Cooperative Performance, Sharia Cooperative Management, Productive Financing Distribution   ABSTRAKPermasalahan mendasar yang dihadapi sektor perdagangan usaha kecil di Indonesia adalah kurangnya akses pada sumber permodalan dan lemahnya peranan pelayanan lembaga keuangan. Lembaga keuangan mikro yang diharapkan justru cenderung lebih dominan pada pembiayaan konsumtif daripada pembiayaan produktif. Sementara lembaga keuangan mikro syariah belum berperan secara optimal. Belum diketahui bagaimana kontribusi manajemen operasi syariah dalam pengembangan kinerja koperasi dan efeknya dalam meningkatkan penyaluran pembiayaan produktif guna memberdayakan sektor perdagangan usaha kecil di Cirebon. Kata Kunci: Sektor Perdagangan Usaha Kecil, Manajemen Koperasi Syariah, Kinerja Koperasi Syariah, Penyaluran Pembiayaan Produktif.       
ANALISIS PEMBERDAYAAN EKONOMI MASYARAKAT MELALUI PENYALURAN ZAKAT PRODUKTIF DI LAZ ZAKAT CENTER CIREBON Abdul Aziz
INKLUSIF (JURNAL PENGKAJIAN PENELITIAN SYARIAH DAN ILMU HUKUM) Vol. 4 No. 1 (2019): Juni 2019
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/inklusif.v4i1.3902

Abstract

ABSTRAK Zakat adalah instrumen ajaran Islam yang berkaitan dengan masalah kemanusiaan, terutama tentang masalah pemberdayaan dan kesejahteraan ekonomi rakyat. Pada masa-masa awal, zakat diberikan kepada mustahik untuk menghadapi masalah kesulitan keuangan secara konsumtif dan produktif. Namun, saat ini, distribusi zakat dianggap masih belum memberikan solusi mendasar untuk pengentasan kemiskinan. Apa yang dilakukan oleh beberapa lembaga zakat, termasuk Pusat Sedekah Amil Zakat (LAZ) Thoriqotul Jannah dalam mengumpulkan dan mendistribusikan dana zakat adalah bagian dari upaya mengisi ruang tersebut. Memberikan modal bisnis yang produktif bagi mustahik untuk dapat mengembangkan bisnis adalah salah satu upaya yang dilakukan oleh LAZ. Diharapkan bahwa mustahik yang awalnya menerima dapat suatu hari nanti bisa menjadi muzakki.Kata kunci: Pemberdayaan, Ekonomi, Masyarakat, Distribusi, Zakat ABSTRACTZakat is an instrument of Islamic teachings that is concerned with humanitarian issues, especially concerning the issue of empowerment and economic welfare of the people. In the early days, zakat was given to mustahik to deal with problems of financial difficulties consumptively and productively. However, today, the distribution of zakat is considered still not providing a fundamental solution to poverty alleviation. What is done by several zakat institutions, including the Amil Zakat (LAZ) Alms Center of Thoriqotul Jannah in collecting and distributing zakat funds is part of an effort to fill the space. Providing productive business capital for mustahik to be able to develop business is one of the efforts carried out by the LAZ. It is expected that the mustahik who initially accept can someday give to become muzakki.Keywords: Empowerment, Economy, Society, Distribution, Zakat   
PERAN BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DALAM PENGEMBANGAN UMKM DI INDONESIA Abdul Aziz; Iis Nur’aisyah; Leonita Silvyna Dora; Kholishoh Kholishoh
INKLUSIF (JURNAL PENGKAJIAN PENELITIAN SYARIAH DAN ILMU HUKUM) Vol. 5 No. 2 (2020): Desember 2020
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/inklusif.v5i2.7023

Abstract

     ABSTRAC The object of research is the Islamic People's Financing Bank in Indonesia, where the source of the data is obtained from the Financial Services Authority (OJK) website. The type of data used is secondary data in the form of evidence, notes, or historical reports that have been neatly arranged in the archives using literary, documentary, discussion, and subjective-intuitive study techniques. Based on the results of the study showed that the BPRS has implemented good management between the ratio of deposits to financing, especially intended for MSMEs. In this MSMEs financing, MSMEs is trusted by the public by reflecting the amount of financing which has increased every year. This can also be seen with the increasing number of MSMEs each year in Indonesia. Keywords: Role of Islamic Bank; Sharia Financing Bank; UMKM. ABSTRAKObjek penelitian ini yaitu Bank Pembiayaan Rakyat Syariah di Indonesia yang sumber datanya diperoleh dari website Otoritas Jasa Keuangan (OJK). Jenis data yang digunakan adalah data sekunder berupa bukti, catatan, atau laporan historis yang telah tersusun rapi dalam arsip dengan menggunakan teknik studi literatur, dokumenter, diskusi, dan intituitif-subjektif. Berdasarkan hasil penelitian menunjukkan bahwa  BPRS telah menerapkan manajemen yang baik antara rasio DPK terhadap pembiayaan khususnya diperuntukkan kepada UMKM. Dalam pembiayaan UMKM ini, BPRS dipercaya oleh masyarakat dengan tercerminnya jumlah pembiayaan yang setiap tahunnya mengalami peningkatan. Hal ini juga dapat dilihat dengan meningkatnya jumlah UMKM setiap tahunnya di Indonesia. Kata Kunci: Peran Bank Syariah; Bank Pembiayaan Rakyat Syariah; UMKM.   
ANALISIS DETERMINAN VOLATILITAS NILAI KURS RUPIAH DI INDONESIA TAHUN 2010-2022 Insulinde Yuliyati; Ayus Ahmad Yusuf; Abdul Aziz
INKLUSIF (JURNAL PENGKAJIAN PENELITIAN SYARIAH DAN ILMU HUKUM) Vol. 8 No. 1 (2023): Juni 2023
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/inklusif.v8i1.14308

Abstract

The purpose of this research is to analyze the determinants of the volatility of the rupiah exchange rate in Indonesia in 2010-2022. Rising and falling currencies on the money market indicate volatility that occurs in the currency of one country to another. When currency values experience extreme volatility, the economy will experience macro and micro instability. In this study, there are four macroeconomic variables that are thought to influence the Rupiah exchange rate as a dependent variable, including international trade (independent variable I), investment (independent variable II) and foreign exchange reserves (intermediate variable). The location of the research was carried out in the territory of the Republic of Indonesia, this selection was due to the research analyzing the Rupiah exchange rate so that it was relevant as a research location. The research object is the Rupiah Exchange Rate. The data collection technique as a data source uses secondary data obtained through the Central Bureau of Statistics and Bank Indonesia. The data analysis technique in this study is to use path analysis, which is a diagram that connects independent variables, intermediate variables and dependent variables. Relationship patterns are shown. by using arrows, where a single arrow shows a causal relationship between variables. The results of the study used a) the classical assumption test, consisting of, among other things, the normality test, multicollinearity test and autocorrelation test and heteroscedasticity test. (b) validity test. Based on the results of the discussion of research on Determinant Analysis of Rupiah Exchange Rate Volatility in Indonesia in 2010-2022 is an international trade variable has a positive and significant effect on the rupiah exchange rate, export and import variables have a positive effect on economic growth. Investment variables have a positive and significant effect on the rupiah exchange rate, while foreign exchange reserves have an indirect effect on the rupiah exchange rate.Keywords: Rupiah Exchange Rate, International Trade, Investment, Foreign Exchange Reserves.
PERJANJIAN KEMITRAAN ANTARA PT. GO-JEK CABANG CIREBON DENGAN MITRA PENGENDARA DALAM PRESPEKTIF HUKUM ISLAM DAN HUKUM PERDATA Ratna Sari; Afif Muamar; Abdul Aziz
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 4 No. 2 (2019)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v4i2.5493

Abstract

AbstractThis study aims to find out and analyze how the practice of this partnership agreement is seen from Islamic law and Civil law. The method used in this study is Normative Juridical and qualitative research approaches. Data collected is from observation, interviews, and literature study. The results of this study. 1) In terms of Islamic law, the implementation of the partnership agreement between PT. Go-Jek Indonesia with the rider's partner, Akad Syirkah, contained in DSN Fatwa Number 114 / DSN-MUI / IX / 2017 concerning Syirkah Agreement. This agreement is also included in Syirkah Inan. Whereas 2) in terms of Civil Law, this Go-Jek partnership agreement is by Article 1313 of the Civil Code because all of the terms of the agreement contained in the Civil Code Article 1320. This agreement also does not conflict with the principle of freedom of contract, because an agreement has been reached with the signing and Click agree on the Go-Jek application by Rider Partners, so this agreement is legal and binding on both parties. And must exercise their rights and obligations for the contracting parties.Keywords: Partnership Agreement, Islamic Law, Civil Law, and Go-Jek. AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana praktek dari perjanjian kemitraan ini dilihat dari hukum Islam dan hukum Perdata. Metode yang digunakan pada penelitian ini yaitu Yuridis Normatif dan pendekatan penelitian kualitatif. Data yang dikumpulkan yaitu dari observasi, wawancara, dan studi pustaka. Adapun hasil dari penelitian ini. 1) Ditinjau dari hukum Islam, pelaksanaan perjanjian kemitraan antara PT. Go-Jek Indonesia dengan mitra pengendara yaitu Akad Syirkah yang terdapat dalam Fatwa DSN Nomor 114/DSN-MUI/IX/2017 Tentang Akad Syirkah. Perjanjian ini juga termasuk dalam Syirkah Inan. Sedangkan 2) ditinjau dari Hukum Perdata, perjanjian kemitraan Go-Jek ini sesuai dengan KUHPerdata Pasal 1313 karena terpenuhinya semua syarat perjanjian yang terdapat dalam KUHPerdata Pasal 1320. Perjanjian ini juga tidak bertentangan dengan asas kebebasan berkontrak, karena sudah tercapainya kata sepakat dengan adanya penandatanganan dan klik setuju pada aplikasi Go-Jek oleh Mitra Pengendara, sehingga perjanjian ini sah dan mengikat kedua belah pihak. Serta harus melaksanakan hak dan kewajibannya bagi para pihak yang berkontrak.Kata Kunci: Perjanjian Kemitraan, Hukum Islam, Hukum Perdata, dan Go-Jek.
Juridical Analysis of Human Trafficking in Batam City Viewing from Human Rights Abdul Aziz; Alvien Septian Haerisma; Yuyun Yuningsih
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 1 No. 2 (2022): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.158 KB) | DOI: 10.58631/injurity.v1i2.10

Abstract

This research was conducted in the coastal area of Gebang Mekar Village, Gebang District, Cirebon Regency. This study aims to analyze (1) the effect of working capital on the income of fishermen in Gebang Mekar, Cirebon Regency. (2) the effect of catches on the income of fishermen in Gebang Mekar, Cirebon Regency. (3) the effect of selling price on the income of fishermen in Gebang Mekar, Cirebon Regency. (4) the effect of working capital, catch, and selling price together on the income of fishermen in Gebang Mekar, Cirebon Regency. This study uses a quantitative descriptive approach with the type of survey research. The population in this study are fishermen who own the Gebang Mekar boat/ship. The sampling technique was purposive sampling with a total sample of 85 fishermen who own boats/ships. Data were collected through an open questionnaire. This study uses multiple linear regression analysis to determine the effect between the independent variables and the dependent variable. The results of this study found that: 1) working capital partially has no effect on the income of fishermen in Gebang Mekar, Cirebon Regency. 2) the catch has an effect on the income of fishermen in Gebang Mekar, Cirebon Regency. 3) the selling price has no effect on the income of fishermen in Gebang Mekar, Cirebon Regency. 4) working capital, catch, and selling price simultaneously affect the income of fishermen in Gebang Mekar, Cirebon Regency. Based on the results of this study, it was found that the catch variable was the most dominant variable contributing to fishermen's income obtained from fishing activities.
Co-Authors Abdul Ghofar Abu Hasan Mubarok Abu Hasan Mubarok Adistia Octaliadi Afif Muamar Alvien Septian Haerisma Ayus Ahmad Yusuf Candri Candri Caswito Dedi Djubaedi Didin Nurul Rosyidin Halimatus Sa'diyyah Iis Nur’aisyah Iis Nur’aisyah Insulinde Yuliyati Jaya Mualimin Jaya Mualimin Kania Soraya Karkus Mehan Kholishoh Kholishoh Kukuh Wibowo Kurniawan, Heru Leonita Silvyna Dora Lusiana, Nisa Mawar Jannati Al Fasiri Moh. Mabruri Faozi Mohammad Rana Nurhayati Siregar Nursyamsiah Ratna Sari Ririn Sarinah Sarah Sumiati Shodikin, Akhmad Siti Kholifatul Jannah Suryo Dwi Pranoto Syaeful Bakhri Ummi Khulsum Wahyu Purbo Santoso Wanti Ernawati Wasman, Wasman Yahya Zainul Muarif Yuyun Yuningsih