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All Journal Infestasi Syarikat : Jurnal Rumpun Ekonomi Syariah Istithmar: Jurnal Studi Ekonomi Syariah Journal of Islamic Economic Laws
Mohammad Nizarul Alim
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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AKUNTANSI SYARIAH ESENSI, KONSEPSI, EPISTIMOLOGI, DAN METODOLOGI Mohammad Nizarul Alim
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i2.498

Abstract

A philosophy of accounting is accounting follows the business. In this context, the development of accounting is a response and evaluation of business development. Accounting is not only influenced by the environment and business culture, but also paradigm of accounting scientists. The product will affect the practice of accounting and business climate as well as shape the environment and business culture. One of these is Islamic accounting. Sharia accounting has an important role on consistency in the implementation of Islamic finance. The essence of Islamic accounting based on the paradigm of thinking based on monotheism (tauhid) and the conception of maqhasid sharia, with istimbath. Islamic accounting faces the challenges to explore the concepts that lead to the maqashid sharia in this case the concept of zakat, ma'isyah, trust, ethics, for the reconstruction of financial accounting, management accounting, social accounting, behavioral accounting associated with the development of islamic monetary, fiscal, revitalization of productive and cash waqf, zakat regulations as well as other Islamic economic development.
Pemberdayaan Sosial dan Ekonomi Masyarakat Desa Berbasis Desa Wisata Perspektif Maqashid Syariah: Studi Destinasi Wisata Lon Malang Madura Aulia Urrohmah; Taufiqur Rahman; Mohammad Nizarul Alim
Syarikat: Jurnal Rumpun Ekonomi Syariah Vol. 7 No. 2 (2024): Syarikat : Jurnal Rumpun Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Agama Islam Universitas Islam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/syarikat.2024.vol7(2).20633

Abstract

Penelitian ini bertujuan untuk menganalisis pemberdayaan sosial dan ekonomi masyarakat melalui pengembangan desa wisata di Pantai Lon Malang Madura dengan perspektif Maqashid Syariah. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara dengan pengelola, masyarakat, dan wisatawan, serta observasi langsung. Hasil penelitian menunjukkan bahwa pengembangan desa wisata Pantai Lon Malang memberikan dampak positif terhadap pemberdayaan sosial dan ekonomi masyarakat, terutama di Dusun Batu Lenger. Desa wisata ini berhasil memenuhi aspek Maqashid Syariah, seperti Hifz al-Din, Hifz al-Nafs, Hifz al-Aql, Hifz al-Nasl, dan Hifz al-Mal, meskipun terdapat tantangan dalam pemerataan dampak ekonomi. Penelitian ini menyimpulkan bahwa pantai Lon Malang dapat menjadi contoh desa wisata syariah yang berkelanjutan dengan perluasan pemerataan manfaat ekonomi dan peningkatan pelatihan keterampilan bagi masyarakat. Namun, penelitian ini memiliki beberapa keterbatasan, terutama pada metode yang digunakan, yang lebih banyak mengandalkan data dari wawancara dan observasi sehingga terdapat keterbatasan dalam eksplorasi faktor eksternal yang mungkin mempengaruhi pengelolaan desa wisata.
Assessing the Reliability of Halal Certification Implementation: A Qualitative Study on Perceptions of Halal Supervisors and Micro Business Actors Bima, Muhammad; Mohammad Nizarul Alim; Adnan, Nurul Ilyana Muhd
Journal of Islamic Economic Laws Vol. 8 No. 01 (2025): January
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v8i01.7305

Abstract

The potential for a critical point in the food and beverage sector has led to the emergence of a crucial role in the halal industry. This research aims to examine more deeply the halal industry governance system in micro and small businesses in the food and beverage sector by reviewing the legal perspective of the halal product guarantee system in the Bangkalan and Surabaya areas, as well as diagnosing the halal certification of micro and small businesses after obtaining a halal certificate. This research uses the phenomenological method by collecting primary data through interviews with informants, namely two business actors and one halal supervisor from the Halal Inspection Institute. Researchers also took data from focus group discussions with the Halal Product Guarantee Organizing Agency. The research results show that micro and small business actors consistently implement a halal product guarantee system by the provisions of the halal product guarantee system law. Apart from meeting halal standards, business actors also emphasize the importance of maintaining product quality at every stage of the production chain. This research also found that after halal certification was issued, micro and small businesses continued to make improvements and breakthroughs to ensure product quality and halalness were maintained throughout production. This research does not explore the social and economic factors of micro and small business actors in obtaining halal certificates. However, this research provides a perspective on consistently implementing halal governance by the halal product guarantee system law, which can help increase quality values.
Analisis Halal Value Chain untuk Self Declare: Studi pada Halal Centre Universitas Trunojoyo Madura Rahma Qumil Laila; Mohammad Nizarul Alim
Istithmar Vol. 8 No. 1 (2024): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Syekh Wasil Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v8i1.1084

Abstract

Self declare merupakan pernyataan produk halal dari pelaku usaha yang akan dibawa ke sidang fatwa untuk memperoleh penetapan halal yang akan menjadi landasan bagi BPJPH untuk mengeluarkan sertifikat halal. Penelitian ini menggunakan pendekatan kualitatif serta jenis penelitian deskriptif. Tujuan dilakukannya penelitian ini adalah untuk mendeskripsikan bagaimana sistem self declare dari perspektif analisis halal value chain serta permasalahan apa saja yang muncul dalam proses self declare pada Halal Center UTM. Hasil penelitian memperlihatkan sertifikasi halal melalui self declare di Indonesia merupakan suatu penghargaan karena mencerminkan pelaku usaha memiliki tingkat kepercayaan diri yang tinggi dalam memastikan kehalalan produk dan menunjukkan kemandirian dalam mematuhi standar halal. Kemudian berdasarkan pelaksanaan self declare, antara lain: a) lembaga dan wewenang terkait pelaksanaan self declare, b) sepuluh lembaga dan empat aktor pelaksana serta satu Undang-undang dan dua peraturan Pemerintah Republik Indonesia dalam pelaksanaan self declare, c) value chain pelaksanaan self declare di Indonesia dan d) permasalahan dalam pelaksanaan self declare.
Co-Authors Adnan, Nurul Ilyana Muhd Aulia Urrohmah Bima, Muhammad Rahma Qumil Laila Taufiqur Rahman