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All Journal International Journal of Nusantara Islam TOMALEBBI: Jurnal Pemikiran, Penelitian Hukum, Pendidikan Pancasila dan Kewarganegaraan (PPKn) ANIDA : Aktualisasi Nuansa Ilmu Dakwah Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Asy-Syari'ah El-Mashlahah Ilmu Dakwah: Academic Journal for Homiletic Studies Jurnal Maneksi (Management Ekonomi Dan Akuntansi) al-Afkar, Journal For Islamic Studies Journal of Islamic Economic Laws ADLIYA: Jurnal Hukum dan Kemanusiaan EkBis: Jurnal Ekonomi dan Bisnis Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat El-Ghiroh : Jurnal Studi Keislaman Tabligh: Jurnal Komunikasi dan Penyiaran Islam Tadbir: Jurnal Manajemen Dakwah Minhaj: Jurnal Ilmu Syariah El-Iqtishady Komitmen : Jurnal Ilmiah Manajemen Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Iman dan Spiritualitas JURIS (Jurnal Ilmiah Syariah) Qawanin: Journal of Economic Syaria Law At-Tarbawi: Jurnal Kajian Kependidikan Islam Journal of Islamic Economics and Business Likuid: Jurnal Ekonomi Industri Halal Gunung Djati Conference Series Tamkin: Jurnal Pengembangan Masyarakat Islam Zona Education Indonesia International Journal of Nusantara Islam Asian Journal of Social and Humanities IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Mabrur: Academic Journal of Hajj and Umra
iwan setiawan
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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The Development of Accounting Clinics at Islamic Religious Higher Education Institutions (PTKI) in Indonesia Iwan Setiawan; Abdulah Safei; Dudang Gojali; Nurhaeti Nurhaeti; Rahayu Kusumadewi
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i2.52730

Abstract

This study aims to analyze the development of accounting clinics at Islamic religious universities (PTKI) in Indonesia. Researchers use descriptive analytic techniques in conjunction with qualitative approaches to produce a comprehensive picture. Research data sources are primary data sources and successful data. Data analysis techniques include data collection, data reduction, data display, conclusion drawing. The results showed that the operational mechanism of the Accounting Clinic at Islamic Religious Universities (PTKI) consisted of manual and computer practice guided by lab lecturers. for this reason, the clinic collaborates with several partners, namely the Public Accounting Firm (KAP), the ministry, the local government, and several private companies. The accounting clinic aims to provide students with an understanding of the application of accounting concepts in real-world business practices. In order to work and carry out the function of accounting technician services professionally, the workforce involved in this field must have a competency base of national and international standards. This can be achieved through education, training, and experience in order to improve the competence of accounting technicians which includes knowledge, skills, and attitude. This research has implications for all PTKIN that have accounting study programs to maximize accounting clicks so that they can produce quality graduates so that they are ready to enter the world of work.
Transactional Comparative Analysis of Ijarah and Al Ijarah Al Muntakiya Bit Tamlik in Islamic Banks Asep Dadang Hidayat; Sofyan Al-Hakim; Iwan Setiawan
al-Afkar, Journal For Islamic Studies Vol. 6 No. 4 (2023)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v6i4.762

Abstract

This research is to find out how ijarah and al-Ijarah al-Muntakiya bit Tamlik (IMBT) transactions are carried out in Islamic banks. The implementation of leasing transactions with ijarah schemes and IMBT in sharia bank products is in accordance with sharia principles. The implementation of ijarah transactions in Islamic banks refers to the provisions of the Fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) and Supreme Court Regulation Number 2 of 2008 concerning Compilation of Sharia Economic Law (KHES). There is a comparison with the implementation of the transfer of ownership of the leased object to IMBT, the transfer of the object for lease can only be attempted if the ijarah contract has ended, the option for transferring the object for lease can be attempted by promise (wa'ad). buy and sell. So there are no provisions in the IMBT contract based on the transfer of object ownership by promise (wa'ad). grants, this issue is contradictory because there is a reward that must be given by the customer (mustajir) to the bank for the object of the IMBT contract.  
Comparative Analysis of Islamic Economics with Capitalism Chandra; Sofyan Al-Hakim; Iwan Setiawan
al-Afkar, Journal For Islamic Studies Vol. 6 No. 4 (2023)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v6i4.767

Abstract

This research discusses the concept of the Islamic economic system. The main objective of this study is to determine the relationship between Islam and the economy and how the pattern of Islamic regulation in the economic field, then the regulation of individuals in obtaining wealth. Is it true that the Islamic economic system is the only economic theory that can be expected as a light in the face of economic problems is an economic system that is able to create justice, the welfare of all parties, and the blessings of the world and the here after. Islamic economics in practice is inseparable from Islamic economic law. Islamic economic law that underlies the economic system is very different from the capitalist economic system.
Why Mudharabah Is Not Developing In Islamic Banking Lina Pusvisasari; Sofyan Al-Hakim; Iwan Setiawan
al-Afkar, Journal For Islamic Studies Vol. 6 No. 4 (2023)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v6i4.805

Abstract

Why mudharabah has not grown significantly in Islamic banking: Complexity and Risk: Mudharabah has a complex structure and involves profit sharing between the capital and the manager (mudharib). The success of mudharabah is highly dependent on the manager's ability to manage risk wisely. This can be challenging for Islamic banks as it requires specialized expertise in risk management and business evaluation. Uncertainty of Results: In mudharabah, business results cannot be guaranteed and may vary from time to time. This creates uncertainty for the capital party (shahib al-mal), especially if they want a fixed and stable return. This uncertainty may discourage investors and discourage the use of mudharabah on a large scale. Preference for Easier Instruments: Some Islamic banks prefer other financial instruments that are easier to implement, such as murabahah (sale and purchase with markup) or ijarah (lease). These instruments have simpler structures and are easier to understand, allowing banks to quickly offer products and services to their customers. Lack of Awareness and Understanding: Lack of awareness and understanding of mudharabah among the public and Islamic bank customers can also be a hindering factor. If customers do not have sufficient understanding of the concept and benefits of mudharabah, they may be reluctant to use products or services related to it. Unfavorable Rules and Regulations: Some rules and regulations in some countries may not provide sufficient support for the development of mudharabah in the Islamic banking industry. Certain legal ambiguities or regulatory constraints may hinder the freedom and flexibility in using mudharabah as a financial instrument. Slower Industry Development: The Islamic banking industry is still relatively young compared to conventional banking. While there has been significant growth in recent years, Islamic banking still faces challenges in achieving the same size and scale as conventional banking. This may also affect the wider adoption of mudharabah in the industry.
Legal and Ethical Analysis of Mystery Box Transactions in E-Commerce Platforms: A Sharia Economic Law Perspective Iwan Setiawan; Dudang Gojali; Chaerul Shaleh; Mualimin Mochammad Sahid
El-Mashlahah Vol 15 No 2 (2025)
Publisher : Sharia Faculty of State Islamic Institute (IAIN) Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/el-mashlahah.v15i2.9786

Abstract

The phenomenon of mystery box trading on e-commerce platforms, such as Shopee, presents a paradox in the digital economy. On the one hand, it offers a thrill and appeal to consumers through an element of uncertainty. Still, on the other hand, it raises serious issues regarding the legal validity and ethics of transactions. The ambiguity of the object, the potential for loss, and exploitation through the mechanism of uncertainty require critical study within the realm of Islamic economic law. This study aims to analyze the conformity of mystery box trading practices with Islamic legal and ethical principles. This study uses a normative juridical method with a conceptual and normative-interpretive approach, grounded in the principles of Islamic jurisprudence (fiqh muamalah). Data were obtained through literature and documentation studies. The results show that mystery box transactions do not meet the requirements for a valid salam contract because the object of the goods is not described in detail, thus containing the prohibited gharar katsîr. From an ethical perspective, this practice contradicts the principles of justice, transparency, and consumer protection in Islamic transactions. The conclusion of this study is that mystery box trading is inconsistent with the legal and ethical principles of Islamic economics. Moreover, it is inappropriate for practice in Sharia-based transactions. And, this practice should be avoided to protect consumers and maintain the integrity of the Islamic digital market.
Pemberdayaan Masyarakat dalam Ketahanan Pangan dengan Budidaya Hidroponik dan Polybag Diana Ayu Nabila; Dindin Solahudin; Asep Iwan Setiawan
Tamkin: Jurnal Pengembangan Masyarakat Islam Vol. 9 No. 4 (2024): Tamkin: Jurnal Pengembangan Masyarakat Islam
Publisher : Jurusan Pengembangan Masyarakat Islam, Fakultas Dakwah dan Komunikasi, UIN Sunan Gunung Dj

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/tamkin.v9i4.30864

Abstract

Alih fungsi lahan menjadi begitu marak dilakukan karena meningkatnya jumlah penduduk. Tujuan penelitian ini untuk mengetahui program budidaya hidroponik dan polybag, proses pelaksanaan program hingga hasil program tersebut dalam upaya penguatan ketahanan pangan. Teori yang digunakan adalah milik Jim Ife tentang pemberdayaan masyarakat bahwa upaya memandirikan masyarakat dengan bermodal potensi setiap individu dan kelompok berguna dalam meningkatkan kesejahteraan individu, kelompok, dan negara. Pendekatan penelitian ini yaitu studi lapangan, analisis data kualitatif, dan pengumpulan data melalui wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa pemberdayaan masyarakat dalam meningkatkan ketahanan pangan rumah tangga memerlukan pendekatan sosialisasi program kepada masyarakat, proses implementasi pemberdayaan oleh fasilitator dalam pengkajian potensi masyarakat, serta pelatihan dan pendampingan dalam program. Dengan adanya tahapan-tahapan tersebut, program akan terlaksana dengan baik.
THE ROLE OF A GRATIFICATION REPORTING SYSTEM AS AN INTERNAL CONTROL INSTRUMENT IN FRAUD-PREVENTION: A STUDY AT LAZNAS DT PEDULI Dini Meilani; Iwan Setiawan; Lina Yulianti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3765

Abstract

Introduction: This study aims to analyze the role of the gratification reporting system as an internal control instrument in fraud-prevention efforts at LAZNAS DT Peduli.Methods: This study uses a qualitative case study approach. Data were collected through in-depth interviews with internal parties at LAZNAS DT Peduli, observation of the implementation of the Gratification Reporting System, and analysis of policy documents and internal control procedures. Data analysis was conducted using Miles and Huberman's interactive model, which includes reduction, presentation, and conclusion drawing, while data validity was tested through triangulation.Results: The study found that the Gratification Reporting System implemented through the SIMPUL LAZ DT Peduli platform effectively functions as an internal control instrument by integrating COSO-based elements and fostering transparency through mandatory reporting, supervision, and ethical reinforcement within zakat management.Conclusion and suggestion: The system significantly contributes to fraud prevention by reducing the opportunity and rationalization factors identified in the Fraud Diamond framework. Opportunity is constrained through mandatory reporting procedures, layered supervision, and verification by the Gratification Control Unit, which limit individuals’ ability to misuse authority. Rationalization is weakened through continuous ethical reinforcement, religious values, and an organizational culture that promotes integrity and accountability in managing public trust. The system is recommended as a model for zakat and public institutions, provided that ongoing ethical training and cultural reinforcement are maintained to sustain its effectiveness. Keywords: Fraud Prevention, Gratification Reporting System, Internal Control, LAZNAS.
Co-Authors A. Bachrun Rifa'i Abdulah Safe’i Aditya Bagus Diarsyah Adrezka Maudina Muslimah Aep Wahyudin Agum Restu Alam Agvira Faiza Zulfa Ahmad Rifai Ahmad Sarbini, Ahmad Aldriantara Sofyan Alief Fikar Erisandi Arif Rahman Arif Rahman Hakim Asep Dadang Hidayat Asri Mariam Syarah Avid Leonardo Sari Bambang Syamsul Arifin BAYU PERMANA Chaerul Rochman Chaerul Shaleh Chandra Darti Busni Depi Hasanah Deska Pratama Diana Ayu Nabila Dimas Hardiansyah Dindin Solahudin Dini Meilani Doli Witro Dyah Rahmi Astuti Fisher Zulkarnaen Gojali, Dudang Hana Aulia Islamiati Heni Suhaini Husnul Khotimah Irawan Irfan Sanusi Irfan Sanusi irsan maulana Isep Zainal Arifin Iseu Susilawati Jujun Jamaludin Karsidi Diningrat Kurniawan Kurniawan Leni Redha Lina Pusvisasari Lina Yulianti Linda Tazkiyatul Munawaroh Marwatus Sholihah Mega puspitasari Misbahudin Misbahudin Moh Adi Rifan Najmudin Mohamad Anton Athoillah Mohammad Taufiq Rahman Mualimin Mochammad Sahid Mualimin Mochammad Sahid Muhamad Izazi Nurjaman Muhamad Maulana Darsono Muhammad Anton Athoillah Muhammad Nurcholis Muhammad Rafi Siregar Muhammad Saiful Haq AlFaruqy Muhammad Tsani Abdul Hakim Muhammad Yunus Nana Herdiana Nana Herdiana Abdurrahman, Nana Herdiana Nurhaeti Nurhaeti Nurhaeti Nurhayati Nurhayati Paelani Setia Rahayu Kusumadewi Raid Alghani Ramadhani Irma Tripalupi Ramdani Wahyu Sururie Rani Mulyani Reni Rahmawati Royani Royani Ruhiyat Ruhiyat Ruhiyat Ruhiyat Saeful Anwar Saepurrahmat Saepurrahmat septianingsih septianingsih Setia Mulyawan, Setia Shalsabila Azzahra Sisi Ade Linda Siti Sumijati Siti Sumijaty Sofian Al Hakim, Sofian Sofyan Al-Hakim Suntana, Ija Syalsabila Ramadhini Syamsuddin Syamsuddin Syamsudin RS Usup Supriatna Vici Ramadini Yunus yaya yaya Yeni Hendriyani Zazam Khairul Umam