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All Journal Jurnal Al Himayah Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan
Herlina Herlina
STAI Diniyah Pekanbaru
Religion Economics, Econometrics & Finance Education Other

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Journal : Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan

 1 
Integrasi Konsep Perbankan Syariah dengan Pengembangan Badan Usaha Milik Desa (BUMdes) Desa Maredan Siak Adiyes Putra; Yusri Yusri; Nurhasanah Nurhasanah; Mukhyar Mukhyar; Ali Wardana; Mohammad Fikri Sulthoni; Herlina Herlina
Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Vol 16 No 2 (2019): Jurnal Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan
Publisher : LPPM STAI Diniyah Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1001.246 KB)

Abstract

The BUMdes business unit for saving and borrowing from Maredan Siak Village is still a conventional model where the profit is applied according to the practice of interest. Interest according to the fatwa of the Indonesian Ulema Council (MUI) has been declared extinct. Riba is very determined and forbidden by Islam. Therefore, for a person, the theoretical concept of sharia may not be the practice of saving and lending that contain usury. Besides, the unity of Islamic values ​​with Malaysian culture should strengthen BUMdes programs in Siak Regency. This is because Siak is a Malaysian region that is rich in Islamic culture. But the reality shows that the saving and lending activities of BUMdes-BUMdes were not carried out according to the sharia concepts. The expected progress of BUMdes is certainly progress that is following Islamic values. Islamic values ​​always encourage the achievement of progress in a healthy, Islamic, honest, and blessing. Blessing is impossible to achieve if the companies carried out are still in conflict with the Sharia principles. It is hoped that the advanced BUMdes will be BUMdes whose presence is felt by the community and does not suffocate the community.
Potongan Margin Keuntungan (Muqasah) Terhadap Pelunasan Pembiayaan Murabahah pada PT. BRI Syariah Cabang Pekanbaru Herlina Herlina
Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Vol 16 No 1 (2019): Jurnal Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan
Publisher : LPPM STAI Diniyah Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1136.529 KB)

Abstract

Dalam sistem akuntansi, potongan pelunasan piutang murabahah yang diberikan kepada pembeli yang melunasi secara tepat waktu atau lebih cepat dari waktu yang disepakati diakui sebagai pengurangan keuntungan murabahah. Pemberi potongan pelunasan piutang murabahah dapat dilakukan saat pelunasan ataupun setelah pelunasan. Diberikan pada saat pelunasan, yaitu penjual mengurangi piutang murabahah dan keuntungan murabahah. Diberikan setelah pelunasan, yaitu penjual menerima pelunasan piutang dari pembeli dan kemudian membayarkan potongan pelunasannya kepada pembeli.Potongan angsuran murabahah ini diakui sebagai pengurang keuntungan murabahah. Penelitian ini menggunakan Penelitian deskriptif kualitatif, yang bertujuan untuk mengetahui bagaimana praktik penerapan akad murabahah pada PT. BRI Syari’ah Cabang Pekanbaru dan mengetahui adakah perbedaan antara praktek dan teori pada akad murabahah yang ada pada bank ini. Penelitian ini menggunakan pendekatan Analisis Fiqh untuk mengetahui hal apa saja yang masih menjadi kontoversi dalam ilmu fiqh, pendekatan Analisis Fiqh ini untuk mengetahui dan menganalisis ke syari’ahan penerapan murabahah khususnya mengenai pemotongan pada pelunasan lebih capat pada salah satu PT. BRI Syari’ah Cabang Pekanbaru. Hasil dari pendekatan Analisis Fiqh di dapat bahwa terdapat ketidaksesuaian antara penerapan murabahah dengan prinsip syariah yang ada. Bahwa dalam penerapannya melanggar beberapa prinsip murabahah yakni bahwa lamanya pelunasan murabahah harus dilaksanakan sesuai akad. Selain itu pelaksanaan pemotongan pelunasan dari akad murabahah apakah benar-benar terjadi ataukah hanya sebagai alat promosi saja.
Perubahan Fluktuatif Struktur Ekonomi Indonesia Pada Masa Pandemi Covid-19 Herlina Herlina
Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Vol 17 No 2 (2020): Jurnal Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan
Publisher : LPPM STAI Diniyah Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46781/al-mutharahah.v17i2.142

Abstract

Economic growth in Indonesia has experienced fluctuating changes in 2020, especially entering the Covid-19 pandemic. The subjectivity factor greatly affects Indonesia's economic growth. The important factors that play a role are the low income per person of the population and the large carry-over of the workforce which takes place under pressure from very vulnerable external conditions, which is reflected in the high burden of foreign debt. This is due to being too dependent on imported products which have eroded labor productivity and the empowerment of natural resources has greatly decreased. Economic growth has declined sharply with the spread of the Covid-19 virus which began to enter Indonesia in the second quarter of 2020. The Covid-19 pandemic has greatly affected the movement of the Indonesian economy which tends to decline. This study uses a qualitative method with a descriptive level of explanation, centralized data collection inaccurate social media reports from reliable informant sources, namely the statement of the Minister of Finance Sri Mulyani. The presentation of the research results that in the first quarter (the period from January 2020 to March 2020) economic growth was recorded at a safe rate of plus 2.97%, in the second quarter (April 2020 to June 2020) showed a slump in economic growth, namely minus 5, 32%, there was a significant change, namely a slight increase but still a minus occurred in the third quarter (July 2020 to September 2020) which was minus 1% to minus 2.9%. The negative conditions in the last two quarters resulted in the Indonesian economy falling into a recession. The government must make various important efforts to overcome this recession, namely by deregulating, reducing loan interest rates, increasing interest rates or public savings margins, promoting non-oil and gas exports, expanding job opportunities, restructuring processes due to the still gloomy external situation, increasing taxes, reduction of imported products, handling of the informal sector.
Co-Authors Adiyes Putra Ali Wardana Mohammad Fikri Sulthoni Mukhyar Mukhyar Nurhasanah Nurhasanah Yusri Yusri