Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal JURNAL LENTERA BISNIS JURNAL LENTERA AKUNTANSI
Lasimun Lasimun
POLITEKNIK LP3I JAKARTA
Computer Science & IT Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS PERKEMBANGAN PEMIKIRAN FUNGSI DAN PERAN EKONOMI ISLAM DALAM MENGATASI KRISIS KEUANGAN GLOBAL Lasimun Lasimun
JURNAL LENTERA BISNIS Vol 1, No 1 (2012): JURNAL LENTERA BISNIS
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v1i1.142

Abstract

Mistake of looking at economic problems are causing errors in solving economic problems. Regard the capitalist economic system economic problems arise because of the scarcity of sources, while human needs are unlimited. Then the economic system provides a way out by way of how humans can increase production as much as possible to meet the needs that he is not limited. In this way the macro level is applied to the pursuit of economic growth as high. Of course the issue of whether the needs of each individual, especially their basic needs are met or not, is not considered a capitalist economic system. But that note is the owner of the capital so that they can improve and expand the production scale.Application of the Islamic economic system is an integral part of the application of Islamic law so that the Islamic economic system is the part that is not liberated by other shariah-Islamic law. Application of Islamic law in the economy is an obligation as the duty of every Muslim to perform the prayer, fasting, zakat and hajj. Thus inappropriate for us to ignore the economic activities of Islamic law to take, carry out and glorify other economic system based kufr law.Logical consequence of the implementation efforts of Islamic economic system is the state or daulah should apply Islamic law as a whole, including the country's system of Khilafah Islamiyah daulah. So in applying Islamic economic system have also been conducted simultaneously attempt to form and establish the Khilafah Islamiyah daulah.Any Muslim who believes in the truth of the Islamic faith, a duty for everyone to be bound by the laws of Personality (Islamic Shari'ah) when committed by only by the standards of halal and haram that have been outlined by Allah SWT. The point we are all obliged to carry out all the commands of Allah (lawful act) and stay away from all his ban (unlawful)
IMPLEMENTASI PEMBIAYAAN MUDHARABAHMUQAYYADAH DAN PEMBIAYAAN MUDHARABAH MUTLAQOH PADA BMT TA’AWUN Lasimun Lasimun; Maryam Jamilah
JURNAL LENTERA AKUNTANSI Vol 1, No 1 (2013): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.084 KB) | DOI: 10.34127/jrakt.v1i1.149

Abstract

Pada dasarnya BMT (Baitul Maal wa Tamwil) tidak mengenal pinjaman uang tetapi yang ada adalah kemitraan atau kerja sama dengan prinsip bagi hasil, halinimerupakan sesuatu yang menarik untuk diteliti mengingat maraknya perbankan yang menjalankan operasinya dengan peminjaman uang yang menggunakan sistem bunga. Sementara peminjaman uang pada BMT hanya dimungkinkan untuk tujuan sosial tanpa ada imbalan apapun. Produk pembiayaan syariah berupa bagi hasil dikembangkan dalam produk mudharabah dan musyarakah, sedangkan dalam bentuk jual beli adalah murabahah, salam, dan istishna, serta dalam sewa yakni ijarah dan ijarah muntahia  bittamlik.Kenyataan didunia maupun diIndonesia, produk pembiayaan masih didominasi oleh produk pembiayaan jual beli.Secara Internal, kalangan perbankan belum memahami secara baik tentang konsep dan praktek bagi hasil, karena syarat resiko utamanya yang berkaitandengan pelanggan. Alasan ini muncul disebabkan oleh faktor eksternal bank, yaitu kondisi masyarakat pengguna jasa pembiayaan bagi hasil, kondisi yang dimaksud adalah keadaan tingkat kejujuran dan amanah masyarakat dalam menjalankan pembiayaan bagi hasil.Pada prinsipnya,dalam pembiayaan mudharabah tidak ada jaminan, namun agar mudharibtidak melakukan penyimpangan, Lembaga Keuangan Syariah(LKS)dapat meminta jaminan dari mudharib atau pihak ketiga. Jaminan ini hanya dapat dicairkan apabila mudharib terbukti melakukan pelanggaran terhadap hal-halyang telah disepakati bersama dalam akad.Dalam penelitian ini dibahas tentang “ImplementasiPembiayaanMudharabah Muqayyadah dan PembiayaanMudharabah Mutlaqoh pada BMT Ta’awun” pada kantor pusatnya di Cipulir.Key word : Pinjaman Uang, Jaminan, Pembiayaan Mudharabah Muqayyadah dan Pembiayaan Mudharabah Mutlaqoh
ANALISIS COST VOLUME PROFIT SEBAGAI ALAT BANTU EVALUASI PENCAPAIAN LABA PADA PT NAUMAN LANDMARK GROUP JAKARTA Lasimun Lasimun; Riska Apriani; Rony Setiawan
JURNAL LENTERA AKUNTANSI Vol 4, No 2 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.198 KB) | DOI: 10.34127/jrakt.v4i2.329

Abstract

This study aims to determine the calculation of income statements that are in accordance with accounting science, the calculation of minimal sales so that the company does not suffer losses, and evaluate the achievement of the overall profit of the housing Amanila Residence Depok by using a cost-volume-profit (CVP) analysis in 2017, with a starting point from the background of competition and cluster housing growth that is increasingly mushrooming in Depok. The object of this research is PT Nauman Landmark Group which is located at Jalan Pejaten Barat II Number 23A Pasar Minggu, South Jakarta. This research focuses on determining profits and other matters related to earnings planning such as break even points, margin of safety, and the company's minimum sales. In the preparation of this study, the analysis used is to use mathematical methods. The results of this study indicate that PT Nauman Landmark Group in 2017 earned a profit of Rp.14,996,255,337.50, if there were no changes in selling prices and no increase in costs. PT Nauman Landmark Group Jakarta must pay attention and take action according to predictions or estimates, for a total cost of Rp.5,393,444,663.00 with a variable cost of Rp.4,443,202,163.00 and a fixed cost of Rp.950,242,500.00. Based on the calculation of cost-volume-profit analysis (CVP), it shows that the Amanila Residence Depok housing estate has evaluated the achievement of profit well because the amount of realized profit is greater than the planned profit amount.Keywords: Profit, Break Even Point, Margin of Safety, cost-volume-profit (CVP).
Co-Authors Maryam Jamilah Riska Apriani Rony Setiawan