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Journal : IIJSE

Business Communication in Developing the Halal Tourism Industry Kunaifi, Aang; Syam, Nur
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v4i1.1305

Abstract

Communication is part of marketing activities, to introduce a business to the public. Through good communication, it is hoped that the company will get people's attention to take advantage of services or consume a product. The better the communication, the more maximum public attention and interest in the services or products offered. This paper aims to determine the effectiveness of business communication in developing halal tourism. This article was written by analyzing information from primary sources, namely tourism managers, community leaders, and Ulama councils that were directly related to the case of the unilateral closure of a tourist destination and the phenomenon of the development of the tourism industry in Pamekasan. The results of this study indicate that there is ineffective communication between managers and community leaders, in the form of errors in identifying parties who have real influence. Acceptance of public figures or leaders through effective business communication ensures the smooth development of halal tourism because the community will support it as a form of resignation to community leaders.
Accounting of Refinancing and Take Over for Murabahah Contract Kunaifi, Aang; Handayati, Puji; Bahri, Mat
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1490

Abstract

The development of community needs necessitates the dynamics of services at Islamic financial institutions, especially in contract schemes or transaction models. Besides being influenced by the financial capacity of the community, there is also a rational choice to get cheaper transaction options. So, in the practice of Islamic finance, refinancing and take over transaction schemes are also developing. This article was written with the aim of describing the accounting treatment of refinancing transactions and taking over for murabahah contracts and analyzing them based on sharia compliance (sharia compliance). The research approach used is the literature on fiqh laws as guidelines for sharia compliance which has been regulated in the DSN MUI fatwa. The findings that the author can convey in this article are that there are several rational reasons for the recognition and treatment of PSAK-based accounting which regulates refinancing and take over transactions with the obligation to recognize the existence of margins in both transactions. Meanwhile, in fiqh, there is actually a deviation from compliance with sharia.