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ANALISIS PENGUKURAN RETURN ON INVESMENT MELALUI AKUNTANSI SUMBER DAYA MANUSIA DI KOPERASI Risnaningsih, Inne
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Cooperative Human Resources consists of Management / Supervisors, Employees and Members who are consistently involved in the process of achieving the goals of the cooperative, namely improving the welfare of Members in particular and society in general. Cooperative HR through its skills is a Human Intellectual / Human Asset for cooperatives that can be measured in costs (investment) and its value in Accounting is the same as measuring the assets / other assets owned by cooperatives. As a form of appreciation for the existence of cooperative human resources as human capital, it is hoped that special treatment will be assessed economically and presented in the Financial Statements (Balance Sheet) which will then be compared to Return on Investment (ROI) to measure cooperative performance with the HR Accounting approach as a solution to overcome weaknesses ROI measurement if done conventionally.

Upaya Perbankan Syariâ€™ah Dalam Perkuatan Permodalan Sektor Riil Inne Risnaningsih; Heni Mulyasari
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol 2 No 2 (2021): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v2i2.537

It is not surprising that a number of leading economists criticize and worry about the economic capacity of capitalism in realizing economic prosperity on this earth. In the capitalist (conventional) economic theory, a new monetary approach, whether consciously or not, is the point of view of Islamic economics in the monetary sector, such as the role of money, interest, and bank credit. Meanwhile, negative values, destructive concept and theory paradigms, materialism philosophy, moral neglect and many more concepts of capitalism in the monetary and economic development fields must be deconstructed. Now it is up to the academics and practitioners of sharia economics to present a sharia economic construction that is truly fair, maslahat, and can realize the welfare of mankind without financial crises, economic stability without oppression, injustice and exploitation, both between individuals and companies, the state against the company and the rich country against the poor country.

PENERAPAN AKAD SALAM DALAM JUAL BELI ONLINE PADA UNIT USAHA PERNIAGAAN KOPERASI SYARIAH BAITUL MU’MIN CILENGKRANG BANDUNG Abdul Hakim; Rajab; Inne Risnaningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research aims to find out the Application of Salam Akad In Online Buying andSelling, Case Study on Sharia Cooperative baitul mu'min This research is conductedusing primary data, both observation and use of records and reports of Annual MemberDeliberations owned by Baitul Mu'min Sharia Cooperative. Data is obtained andanalyzed with descriptive methods with qualitative approaches. The results obtainedfrom this study whether online buying and selling using The Greeting Agreementconducted at KSBM in accordance with the Operational Standards of Salam Procedurein Baitul Mu'min Sharia Cooperative that meets the pillars and conditions, because thevalidity of buying and selling is seen from fulfilling the pillars and conditions and theexistence of willingness (anteroddin) between the two parties

Problematika Pengembangan Wakaf Uang Melalui Koperasi Syariah di Era 4.0 Inne Risnaningsih; Siti Nurhayati
Jurnal Co Management Vol. 3 No. 1 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Research was conducted to elaborate the development problematics through sharia cooperative as the Sharia financial institution of Waqf money (LKS PWU) in the 4.0 era. The potential waqf of money is not yet rolled out and the maximum benefit is so that waqf of money has not been able to contribute significantly to national development. This research is a qualitative research (qualitative research) that is descriptive normative that is the depiction of the true state based on data obtained either through literature studies and field studies associated with existing laws and regulations. The results concluded that the existence of sharia cooperative in its role as LKS PWU is indeed quite well established with the support of existing legislation with the record of continuing the Repair process (Amendment) to support the development of waqf productivity. However, at the level of practice, it turns out that the authority is not fully usable, so mathematically the potential of waqf money so large has not been maximally absorbed by the LKS PWU on sharia banking institutions and sharia cooperatives where the level of literacy and community inclusion regarding Waqf money is very low plus the preference of community in choosing Sharia cooperative as LKS PWU is also very low so it takes integrated effort involving all stakeholders in raising these three qualifications and The Waqf law to better accommodate the role of LKS PWU including sharia cooperative in bridging the community to Waqf.

URGENSI KUALITAS SUMBER DAYA MANUSIA DALAM PENYALURAN PEMBIAYAAN MUDHARABAH PADA BMT Inne Risnaningsih; Nurjamil Nurjamil; Dadi Nurpadi; Siti Nurhayati; Dewi Mulyani
Jurnal Co Management Vol. 3 No. 2 (2020): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

Pada dasarnya pembiayaan Mudharabah dirancang sebagai suatu sistem bagi hasil dan prinsip operasional Lembaga Keuangan Syari’ah, namun pada praktiknya penyaluran pembiayaan Mudharabah masih rendah. Hal ini terjadi pada BMT yang menyalurkan pembiayaan Mudharabah hanya 2% sehingga pembiayaan Mudharabah menjadi pembiayaan yang paling rendah penyalurannya dibandingkan dengan pembiayaan yang lain. Penelitian ini dilakukan untuk mendeskripsikan faktor-faktor rendahnya penyaluran pembiayaan Mudharabah pada BMT. Hasil penelitian ini menunjukan terdapat dua faktor yang memengaruhi rendahnya penyaluran pembiayaan Mudharabah pada BMT yaitu faktor internal dan faktor eksternal. Dari ke dua faktor tersebut peneliti menyimpulkan bahwa satu faktor utama yang memengaruhi rendahnya penyaluran pembiayaan Mudharabah ialah faktor internal yaitu karena kualitas sumber daya manusia sebagai pelaku pembiayaan Mudharabah.

Implementation of Prudential Principles in Baâ€™i Bitsaman Ajil Financing and It Problem Mitigation in Baitul Maal Wattamwil Heri Nugraha; Inne Risnaningsih; Siti Nurhayati; Resmi Sri Utami; Nurjamil Nurjamil2
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 1 (2021): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i1.45

The research objective was to determine the Application of Prudential Principles in Ba'i Bitsaman Ajil Financing and its Problem Mitigation in Baitul Maal Wattamwil. Descriptive data using a qualitative approach. Collecting data collected through interviews, observation and documentation on the data at BMT Dana Ukhuwah. The results show that the application of the principle of prudence in the financing of Ba'i Bitsaman Ajil at BMT Dana Ukhuwah involves aspects of maximum funding limits and the principles of 5C and 1S in the guidelines for financing BMT Dana Ukhuwah practically only 3C (character, capacity, collateral). In addition, BMT Dana Ukhuwah asked Nomort to introduce a pension scheme to fix problematic financing as one of the triggers and increase Bai Bitsaman Ajil's support. The benefits of research for scientific progress and actual data on Islamic economics are related to the application of the precautionary principle to the funding of Ba'i Bitsaman Ajil, and serve as guidelines. Apart from being useful as information and input for further evaluation of the application of the precautionary principle in Ba'i Bitsaman Ajil funding so that it can be used as an assessment material by BMT Dana Ukhuwah and other cooperatives to mitigate probelamtic financing.

Upaya Perbankan Syari’ah Dalam Perkuatan Permodalan Sektor Riil Inne Risnaningsih; Heni Mulyasari
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2021): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v2i2.537

It is not surprising that a number of leading economists criticize and worry about the economic capacity of capitalism in realizing economic prosperity on this earth. In the capitalist (conventional) economic theory, a new monetary approach, whether consciously or not, is the point of view of Islamic economics in the monetary sector, such as the role of money, interest, and bank credit. Meanwhile, negative values, destructive concept and theory paradigms, materialism philosophy, moral neglect and many more concepts of capitalism in the monetary and economic development fields must be deconstructed. Now it is up to the academics and practitioners of sharia economics to present a sharia economic construction that is truly fair, maslahat, and can realize the welfare of mankind without financial crises, economic stability without oppression, injustice and exploitation, both between individuals and companies, the state against the company and the rich country against the poor country.

Peran Zakat Dan Wakaf Sebagai Alternatif Meningkatkan Kesejahteraan Masyarakat Inne Risnaningsih
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 3 No. 2 (2022): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v3i2.1055

This research aims to eksplained about zakat role and waqf especially money waqf as the alternative to improving social welfare. This research conducted is a descriptive qualitative study with the literature study. Based on research result state that to effect the zakat and waqf toward poored increasing to ower.given but on micro level,because that date limited and zakat and waqf contribution is small relative as more than Nasional economic. It is because still to integrated management zakat and waqf toward economic nasional polic.

Penguatan Anggota Dengan Usaha Koperasi Produsen Berbasis Multiple String Cooperatives Pada Koperasi Produsen Mitra Kelapa (KPMK) Kabupaten Pangandaran Inne Risnaningsih
E-Coops-Day Vol. 3 No. 1 (2022): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Koperasi Produsen Mitra Kelapa beranggotakan para petani, pengepul dan pengusaha yang menghasilkan produk dari bahan baku kelapa dalam skala ekonomi yang kecil atau secara terbatas. Mereka menyadari bahwa usahanya tidak dapat memenuhi kebutuhannya bila dilakukan secara individual dan akhirnya bergabung menjadi Anggota Koperasi sehingga dapat membentuk kekuatan bersama, mengelola dan mengendalikan bersama. Keputusan mereka menjadi untuk menjadi Anggota sudah tepat karena sudah menerima manfaat ekonomi dan sosial yang secara bertahap dapat mencapai kesejahteraan bersama. Terlebih lagi koperasi menerapkan penguatan multiple string dalam strategi skala ekonomi, keunikan produk dan efisiensi biaya produksi dan biaya transaksi sehingga koperasi dapat bersaing. Koperasi mampu mengekspor cocofiber ke negara China dan cocopeat (media tanam) ke negara Jepang. Sementara produk dari daging kelapa berupa tepung kelapa (Discreated Coco) masih terbatas pada pemenuhan kebutuhan perusahaan kue terbesar di Indonesia seperti PT. Mayora.

Pelaksanaan Akad Wadiah Pada Koperasi Pojok Syariah Irma Reviana Assyarif; Inne Risnaningsih; Nurjamil Nurjamil
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 4 No. 1 (2022): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v4i1.2961

Wadiah is a type of savings that is purely a depositor/customer, which must be maintained and returned at any time in accordance with mutual agreement or in accordance with the depositor/customer wishes. This wadiah contract savings is adjusted to the Presfective of DSN MUI Fatwa No.02 / DSN-MUI / IV / 2000 concerning wadiah savings. Therefore, this study aims to determine the application of the wadiah contract, the conformity of the DSN MUI Fatwa Presfective No.02 / DSN-MUI / IV / 2000, and find out the efforts made by the Sharia Pojok Cooperative to comply with the Fatwa Prefectives of the National Sharia Council of the Indonesian Ulema Council. The research method used is to use a qualitative descriptive approach. Data collection obtained through observations to the Sharia Pojok Cooperative an also interviews with informants and literature studies to be able to describe the implementation of the wadiah contract. The results of this study are known that the implementation of the wadiah agreement in the Sharia Pojok Cooperative has one discrepancy with the Prefectives of the Fatwa of the National Sharia Council of the Indonesian Ulema Council No.02 / DSN-MUI / IV / 2000 concerning Savings, namely the Sharia Pojok Cooperative hinting at the bonus at the beginning of the contract of 4%.

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