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Accounting of Refinancing and Take Over for Murabahah Contract Aang Kunaifi; Puji Handayati; Mat Bahri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economic: January, 2022
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.
STORE ATMOSPHERE DALAM MENINGKATKAN KEPUTUSAN PEMBELIAN PADA RESTORAN KAPAL JODOH BATU MARMAR PAMEKASAN Nuer Riskiyah; Aang Kunaifi; Matnin Matnin; Qaiyim Asyari
Al Iqtishod: Jurnal Pemikiran dan Penelitian Ekonomi Islam Vol. 8 No. 2 (2020): Al Iqtishod: Jurnal Pemikiran dan Penelitian Ekonomi Islam
Publisher : Prodi Ekonomi Syariah STAI Al-Azhar Menganti Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37812/aliqtishod.v8i2.158

Abstract

The purpose of this study was conducted with the main objective to be achieved, namely to determine the store atmosphere and purchase decisions at the Jodoh Tamberu Alet Ship Restaurant, Batu Marmar District. Atmospheric refreshes to the store's physical characteristics that are used to develop an image and to draw customers, which means that a cafe atmosphere is a physical characteristic used to build an impression and to attract customers. The elements of the atmosphere can be operationalized in the restaurant as objects in this study, namely: Layout, sound, smell, texture, building design. The study will contain data quotations to provide an overview of the presentation of the report. The data may come from manuscripts of interviews with owner and management, field notes, photos, notes or memos directly from the location. Data collection procedures used in this study were interviews, observation and documentation. The analysis used in this research is non-statistical analysis. This study analyzes data from interviews, observations, and documentation. The stages of analysis carried out by researchers in this study are as follows: Reduction, Display, Conclusion drawing. Based on literature review, the results of field research and data analysis, the researcher can conclude that the store atmosphere in the form of layout, sound, smell, texture and building design in a restaurant has an impact in increasing purchasing decisions on matchmaking vessels. This is because consumers tend to enjoy the restaurant atmosphere other than just enjoying food.
Pascapandemi, Bagaimana Efektifitas Kebijakan Quantitative Easing (QE)?: Konsep Sistem Moneter Islam dalam Menstabilkan Ekonomi Aang Kunaifi; Abd Rosyid
Istithmar Vol. 7 No. 2 (2023): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v7i2.989

Abstract

Ekonomi Indonesia masih dalam taraf pemulihan pasca pandemi COVID-19 yang berlangsung lebih dari dua tahun. Berbagai kebijakan diujicobakan untuk meningkatkan produksi, dan meningkatkan daya beli masyarakat. Indonesia tergolong negara yang beruntung dengan pertumbuhan ekonomi yang signifikan di tahun 2022. Berbagai upaya kebijakan dilakukan melalui stimulus fiscal dan juga dukungan melalui kebijakan moneter dalam bentuk quantitative easing (QE) serta reformasi investasi. Artikel ini bertujuan untuk mendeskripsikan evaluasi kebijakan QE yang diterapkan oleh Bank Sentral serta memberikan gagasan konseptual sistem moneter Islam pada pola distribusi QE. Untuk mendapatkan deskripsi serta mengetahui manfaat dan ekses yang dimaksud, digunakan pendekatan kualitatif, dengan melakukan studi literature, mendalami dokumen-dokumen fakta dan kajian QE oleh Bank Indonesia dan The Fed dari berbagai literature dan media, kemudian dianailisis secara induktif berdasarkan teori yang relevan. Temuan penelitian dalam artikel ini menunjukkan adanya ekses yang dapat merugikan masyarakat dan negara yang secara syariah merupakan kemudharatan yang harus dihindari. Melalui artikel ini diharapakan implikasi nyata bagi pemangku kebijakan untuk mengimplementasikan saluran distribusi kebijakan QE sesuai dengan konsep dan sistem moneter Islam
Optimalisasi Jumlah Tenaga Kerja Langsung Pada Perusahaan Produsen Air Minum Dalam Kemasan solihah, Nabilatus; Aang Kunaifi
Ekosiana Jurnal Ekonomi Syari ah Vol. 11 No. 2 (2024): EKOSIANA : JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah, STAI AN-NAJAH INDONESIA MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47077/ekosiana.v11i2.510

Abstract

Production efficiency is the main factor in controlling the cost of production. This control is carried out to achieve the ideal cost of production and have competitiveness. One of the substantive elements of the Cost of Production (HPP) is direct labor costs. This study was conducted to determine the optimal number of direct workers in a bottled drinking water manufacturing company. Optimization of determining the number of direct workers in this study was carried out by analyzing the company's historical data, including the expected production volume, volume and workload of each employee in a certain period, effective working days and hours of each employee, historical data on employee absence rates, and the frequency of employee entry and exit. Data obtained from the company's personnel and finance departments were collected to be classified and validated with confirmation from the personnel manager and finance manager. After being confirmed and validated, an analysis was carried out using the Work Force Analysis (WFA) approach to determine the number of workers in each sub-section in direct labor (production sector). Based on the results of the study, it was found that the company experienced excess labor in certain sections and labor shortages in other sections. Based on the analysis, the company should determine the accurate number of direct laborers to obtain the expected production with efficient costs. The implications of the results of this study indicate the importance of calculating and determining the accurate number of direct labor to achieve the company's goals. Keywords: Optimizing, labour, WFA, efficiency.
RAGAM MENU, HARGA, DAN LOKASI : PENGARUHNYA TERHADAP LOYALITAS PELANGGAN RESTORAN? Mubayyanah Mubayyanah; Aang Kunaifi; Fadali Rahman; Abd Rosyid
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 1, No 1 (2020): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v1i1.220

Abstract

Pertumbuhan bisnis kuliner di Indonesia menunjukkan perkembangan yang pesat dan memiliki prospek menjanjikan dimasa mendatang. Sejalan dengan fenomena tersebut, persaingan semakin ketat dan masyarakat menjadi semakin kritis dalam memilih restoran yang disukai. Penelitian ini bertujuan untuk mengetahui apakah ragam menu, harga, dan lokasi berpengaruh terhadap loyalitas pelanggan. Untuk menjelaskan pertanyaan tersebut peneliti melakukan penelitian di Resto Balai Redjo Pamekasan. Penelitian ini mengonfirmasi data yang dikumpulkan dari 40 responden yang diperoleh dengan menggunakan teknik non-probability sampling yaitu teknik sampling insidental. Kemudian dilakukan analisis terhadap data-data yang diperoleh berupa analisis kuantitatif. Analisis kuantitatif meliputi uji validitas dan reliabilitas, uji hipotesis lewat uji F dan uji t serta uji analisis koefisien determinasi (R2). Analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa seluruh variable (ragam menu, harga, dan lokasi) secara simultan memengaruhi secara signifikan terhadap loyalitas pelanggan. Secara parsial dilakukan t-test yang menghasilkan kesimpulan bahwa variable lokasi berpengaruh dominan terhadap loyalitas pelanggan. Dengan demikian setiap pengelola restoran diharapkan untuk memilih dan menentukan tempat yang strategis agar mampu memenuhi selera pelanggan dan memenangkan persaingan. Perlu dilakukan penelitian lebih lanjut untuk mengetahui bagaimana detail lokasi yang diharapkan oleh konsumen. 
ISLAMIC ENTREPRENEURSHIP IDENTITY IN THE INDONESIAN HIJRAH COMMUNITY Kunaifi, Aang; Djamaluddin, Burhan; Fauzia, Ika Yunia; Ritonga, Iskandar; Nurhayati, Nurhayati; Syam, Nur; Widiastuti, Tika; Ahsan, Muhamad
Multifinance Vol. 2 No. 1 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i1.140

Abstract

This research aims to describe how Islamic entrepreneurship is implemented in the Hijrah community as a model that represents the identity of each community. The research was conducted using qualitative methods with a case study strategy. Data collection was carried out using observation, interviews, and documentation techniques. The research subjects were the Indonesian Muslim Entrepreneurs Community (KPMI), the Muslim Entrepreneurs Alliance (Assalim), and the Indonesian Business Islamic Boarding School (PBI). Data was collected from field observations and participant observations. There were 22 informants interviewed in-depth, three of whom were experts. Informants came from several regions, including Java, Sumatra, Bali, NTB, Sulawesi, and Kalimantan. The resulting documentation is in the form of brochures, photos of community activities, and digital information on websites, Facebook, Instagram, and WhatsApp groups. Data analysis was carried out by deducing theoretical propositions regarding the implementation of Islamic entrepreneurship in the hijrah community and developing them inductively to describe new findings and propositions. Based on the research results, it was found that the hijrah community implemented Islamic entrepreneurship in various identities, namely salaf-preneurship in the KPMI community, ideo-preneurship in the Assalim community, and spiritual-preneurship in the PBI community. The implication of this research is the development of Islamic entrepreneurship theory, which can be implemented widely by society.
Pengaruh Bagi Hasil, Promosi, dan Kualitas Pelayanan terhadap Keputusan Nasabah Bertransaksi Simpanan Akad Mudharabah di Bprs Pamekasan Rahman, Fadali; Fajar, Achmarul; Efendi, Junaidi; Kunaifi, Aang; Fajar, Ainul
Al-Maqashid: Journal of Economics and Islamic Business Vol. 5 No. 1 (2025): April: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v5i1.2092

Abstract

This study aims to analyze the effect of profit sharing, promotion, and service quality on members' decisions in making mudharabah savings transactions at BPRS Pamekasan. Using a quantitative approach, this study involved 100 respondents from a total population of 3,711 customers, selected through the Slovin formula and incidental sampling techniques. Data analysis was carried out using multiple linear regression to determine the factors that influence customers' decisions in choosing mudharabah savings products. Based on the results of the partial test (t-test), the profit sharing variable showed a t-value of 2.354 which was greater than the t-table of 1.660. This shows that the profit sharing variable has a significant effect on members' decisions in making savings transactions with mudharabah contracts at BPRS Pamekasan. Furthermore, the promotion variable obtained a t-value of 2.415> t-table 1.660, which also shows a significant effect on members' decisions to make transactions. This indicates that the promotional strategy carried out by the bank can influence customer preferences in choosing savings products based on mudharabah contracts. Meanwhile, the service quality variable shows a t-value of 2.393, which is also greater than the t-table of 1.660. These results indicate that service quality has a significant influence on members' decisions in making mudharabah savings transactions. The results of the simultaneous test (F-test) show that the F-value of 7.263 is greater than the F-table of 2.70. This means that simultaneously, the profit sharing, promotion, and service quality variables have a significant influence on members' decisions in making savings transactions with mudharabah contracts at BPRS Pamekasan. This finding shows that the success of Islamic financial institutions in attracting customers' interest in savings products does not only depend on the amount of profit sharing, but also on the effectiveness of the promotion and the quality of service provided. These three factors simultaneously form positive customer perceptions of Islamic savings products
Gerakan Ekonomi Islam Konservatif-Politik, Wajah Konstruktivisme Kewirausahaan Komunitas Hijrah Indonesia Kunaifi, Aang; Djamaluddin, Burhan; Fauzia, Ika Yunia; Ritonga, Iskandar; Nurhayati; Syam, Nur; Widiastuti, Tika; Ahsan, Muhamad
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3192

Abstract

One can interpret the hijra community's economic impact in Indonesia as both beneficial and detrimental. The purpose of this paper is to elucidate the typology of the Indonesian Islamic entrepreneurial movement and the hijrah community movement's compromise model for economic rules. Observations at community business locations, interviews with entrepreneurs in 10 communities, documentation in the form of brochures, photos of activities, and information on Facebook, Instagram, and WhatsApp groups were used in the research, which followed a case study methodology. Three of the 22 informants who were thoroughly questioned were expert informants. The regions of origin of the informants included Java, Sumatra, Bali, NTB, Sulawesi, and Kalimantan. To generate fresh hypotheses, data were examined using theoretical PPIM and Carter and Banker's hijra community typology propositions. The study's findings demonstrate the political conservatism of the hijra community's Islamic economic movement. Specifically, the dominant economic system, the Islamic economic movement, aims to replace conventional or ribawi economics, or is portrayed as such in the dual system notion.
Islamic Economic Politics and Policy for the Use of Artificial Intelligence in the Defense Sector Saputra, Taufik Aris; Kunaifi, Aang
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): 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.v7i3.4854

Abstract

Artificial Intelligence (AI) is a controversial issue. Technological progress that is in harmony with efforts to create convenience and speed in human work is inevitable, even though it also creates an impact of vulnerability in the existence and function of humanity. It is worth asking how important is the existence and usefulness of AI for humans. What is the concept of AI development from an Islamic political and economic perspective? This article aims to explain the urgency of the existence of AI in national and state life and to describe the concept of state policy from an Islamic political-economic perspective relating to the development of AI. To obtain a comprehensive analysis, this article uses a literature study approach by collecting, categorizing, classifying, and concluding the subject matter. The references used are studies of Islamic economic politics, Islamic jurisprudence rules, and Islamic history, as well as references related to facts about the use of AI. The results of the study show that the use of AI is very urgent for the life of the nation and state for valid, accurate, and fast military information and decision-making. So, the policy of utilizing AI from an Islamic political economic perspective emphasizes its support through state budget allocation in developing information technology and the military industry.
Vibe Marketing and AI-Generated Content: Examining Consumer Trust, Perceived Authenticity, and Purchase Intention in the Age of Artificial Intelligence Zainurrafiqi Zainurrafiqi; Istianah Asas; Enza Resdiana; Isnain Bustaram; Adriani Kusuma; Nurul Hidayati; Aang Kunaifi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8910

Abstract

This study aims to analyze the impact of vibe marketing and AI-generated content on consumer trust, perceived authenticity, and purchase intention. The sample consists of 200 consumers aged 18-45 who actively use digital platforms. The research uses a quantitative method with analysis through WarpPLS. The results show that vibe marketing has a positive effect on consumer trust, which in turn increases purchase intention. Additionally, AI-generated content influences perceived authenticity, which also affects consumers' purchase intention. The study also finds that consumer trust acts as a mediator in the relationship between vibe marketing and purchase intention. These findings provide important insights for developing more effective and ethical AI-based marketing strategies.