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Pelaksanaan Pembiayaan Murabahah di Koperasi Syariah Hayatussunnah Masjid Jami Mungsolkanas Sobarna, Nanang; Lutfadila, Silmi
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2023): 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.v14i2.3094

Abstract

Sharia Cooperatives are financial institutions that run their business based on sharia principles. One of the businesses that are run on Islamic cooperatives, namely financing. So the financing mechanism in Sharia Cooperatives must be in accordance with sharia principles, namely the principles of Islamic law based on fatwas issued by institutions that have authority in determining fatwas in the field of sharia. One of the Sharia Cooperatives that has sharia financing products and businesses is the Hayatussunnah Sharia Cooperative Jami Mungsolkanas Mosque. Of the many types of financing used by members of this sharia cooperative, murabahah financing is used. The purpose of this study was to determine whether the implementation of murabaha financing at Hayatussunnah Sharia Cooperative Jami Mungsolkanas Mosque conforms with the fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). The research method used in this research is descriptive qualitative method. The implementation of murabahah contract financing at Hayatussunnah Sharia Cooperative Jami Mungsolkanas Mosque in the perspective of the DSN-MUI fatwa can be said to be in accordance with sharia principles. .
Makna Tijarah Dalam Tafsir Ayat Dan Hadits Ekonomi Serta Penerapannya Dalam Praktik Bisnis Islam Sobarna, Nanang; Ridwan, Ahmad Hasan
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 5 No. 2 (2024): 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.v5i2.4106

Abstract

The meaning of tijarah in the Qur'an is often interpreted as trade, commerce, business or buying and selling. The term tijarah in the Qur'an is often expressed to provide understanding or guidance for conducting commerce or business in Islam. So the aim of this research is to understand the meaning of tijarah in the Al-Qur'an, which then applies this interpretation to Islamic business practices. The method used in this research is a qualitative method with a literature study approach. The results of this research show that the word tijarah in the Al-Qur'an, along with all its derivatives, is repeated eight times, found in Surah Al-Baqarah/2: 16 and 282, An-Nisa/4: 29, At-Taubah/9 : 24, An-Nur/24: 37, Fathir/35: 29, Ash-Shaf/61: 10, and Al-Jumu'ah/62: 11, which shows the meaning of commerce or business in material and immaterial forms. The meaning of tijarah in the Al-Quran provides understanding and guidance that business or commerce practices should be carried out in accordance with the Shari'a by avoiding anything that justifies any means just to gain profit. However, the most important thing is to pursue pleasure to get blessings from the sustenance given by Allah SWT.
ANALISIS PENGARUH PINJAMAN TERHADAP SISA HASIL USAHA PADA KOPERASI PEGAWAI PEMERINTAH KOTA BANDUNG DI ERA DIGITAL 5.0 Setiawan , Entang; Ikhsan, Sugiyanto; Sobarna, Nanang
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (741.629 KB) | DOI: 10.32670/fairvalue.v2i1.64

Abstract

This research aimed to know the loan at Koperasi Pegawai Pemerintah Bandung, to know the net profit at Koperasi Pegawai Pemerintah Bandung, and to know the influence of loan to the net profit at Koperasi Pegawai Pemerintah Bandung. The method of this research used descriptive with a quantitative approach that mean the results were then processed and analyzed for to be concluded. From the research result by using hypothesis testing correlation coefficient analysis there was a relationship between loan and net profit which was positive and very strong with its value of 0,943. The value of coefficient determination R Square was 0,889 or 88,9% indicating there was an influence as much as 88,9% and 11,1% by other factors which were not observed in this research. The result of test T was T count > T table = 6,330> 2,365. So it could be concluded that the loan had a positive influence and signifikan impact to net profit. There were the following research problems: 1.The new members who borrowed large amounts of money, 2. Mutations of employee to out of town who still had loans to cooperative, and 3. Members who still had loans but had to retire. And suggestions to resolve the problem are as follows: 1.To provide a guarantee, 2.To coordinate with the members in amicably, and 3. Principal members are converted to loans remaining. Keywords :Loan and Net Profit
Implementasi Akad Wadi'ah Pada Koperasi Simpan Pinjam dan Pembiayaan Syariah Marlina, Vina; Sobarna, Nanang
Koaliansi : Cooperative Journal Vol. 2 No. 2 (2023): Koaliansi : Cooperative Journal
Publisher : Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/koaliansi.v2i2.3144

Abstract

This study aims to determine the implementation of the wadi'ah contract on wadi'ah savings products carried out by the Baitul Maal Wa Tamwil (BMT) Nusa Ummat (NU) Sejahtera branch of the Tanjungsari branch of the Sharia Financing and Savings Cooperative (KSPPS). KSPPS BMT NU Sejahtera is a sharia-based financial institution. KSPPS BMT NU Sejahtera offers a variety of products to meet the needs of the community, including raising funds including wadi'ah savings. This researcher uses a type of qualitative research with descriptive methods. Descriptive method is a method that describes and answers the problems of a phenomenon or event that occurs in the field or describes and describes findings in the field. The results of the research that has been done can be concluded that the implementation of the contract on wadi'ah savings at KSPPS BMT NU Sejahtera Tanjungsari branch can be said to be in accordance with sharia and the procedures carried out have been carried out properly
Sumber Pendapatan Negara Menurut Al-Mawardi: Analisis Konseptual dan Relevansinya dalam Sistem Ekonomi Syariah Modern Sobarna, Nanang; Janwari, Yadi; Jubaedah, Dedah
Coopetition : Jurnal Ilmiah Manajemen Vol. 15 No. 3 (2024): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v15i3.4523

Abstract

Fiscal policy in managing state finances is the focus of Al-Mawardi's thinking in contributing his thoughts to Islamic economics. One of Fiscal policy in state finances talks about sources of state income. The aim of this research is to determine the sources of state income according to Al-Mawardi and their relevance in the modern sharia economic system. This research uses a descriptive qualitative approach, through a literature study type of research, with data analysis carried out to describe the problems studied in a clear, objective, critical and analytical manner regarding the sources of state income according to Al-Mawardi and their relevance in the modern sharia economic system. Al-Mawardi emphasized the importance of financial institutions, such as Baitul Maal, in managing state revenues, where each allocation must meet community needs proportionally. The concept of sources of state income in Al-Mawardi's perspective is not only relevant for the historical context, but also has significant applications in the modern sharia economic system which focuses on social justice and community welfare.
Fiqih Perbandingan Memanfaatkan Barang Gadai oleh Murtahin dan Penerapannya dalam Gadai Syariah di Indonesia .sobarna, nanang
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 6 No. 2 (2025): 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.v6i2.5079

Abstract

In sharia pawning practices, problems often arise regarding whether the murtahin is allowed to use the pawned goods for his own benefit or not. Each school of thought has a different rationale and basis for arguments regarding this matter. This research aims to analyze comparative laws regarding the ability of murtahin (pawn recipients) to utilize pawned goods (rahn) based on the perspective of four madhhab imams (Hanafi, Maliki, Syafi'i, and Hanbali) and evaluate its application in sharia pawn products in Indonesia. This research uses a qualitative approach with a comprehensive literature study method, including analysis of classical fiqh books, accredited national journals and indexed international journals. The research results show that there are significant differences in views between the four madzhab imams. The Hanafi Madzhab allows murtahin to use pawned goods on condition that they have explicit permission from the rahin (pawnshop), because it is considered a form of ijarah (lease) agreement. On the other hand, the Maliki school of thought only allows it in emergency conditions or when there is a clear agreement, while still emphasizing the principle of avoiding the element of usury. The Syafi'i Madzhab strictly prohibits the use of pawned goods by murtahin, because it is seen as potential exploitation of the pledgor. Meanwhile, the Hanbali madzhab provides concessions provided that both parties agree and there are real benefits. In the practice of sharia pawning in Indonesia, referring to the Fatwa of the National Sharia Council-Indonesian Ulema Council (DSN-MUI) No. 25/DSN-MUI/III/2002 concerning Rahn, which emphasizes the prohibition on the use of pawned goods by murtahin, except in the context of a separate ijarah contract.
ANALISIS TINGKAT KESEHATAN PADA ASPEK JATI DIRI KOPERASI PADA KOPERASI SYARIAH HIDAYATUSSUNAH MASJID JAMI MUNGSOLKANAS CHIAMPELAS-BANDUNG Eva Nurkhalifah; Nanang Sobarna
I'THISOM : Jurnal Ekonomi Syariah Vol. 2 No. 2 (2023): I'thisom Edisi Oktober 2023
Publisher : LPPM Sekolah Tinggi Agama Islam Al-Utsmani Bondowoso

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70412/its.v2i2.47

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Koperasi Syariah Hidayatussunnah Masjid Jami Munsolkanas Chimapelas-Bandung. Untuk menganalisis tingkat kesehatan pada tahun 2021 yang mengacu pada peraturan deputi bidang pengawasan kementerian koperasi dan UKM No.07/Per/Dep.6/IV/2016 yang meliputi aspek jati diri dengan perhitunganya menggunakan dua rasio yaitu rasio partisipasi bruto dan rasio partisipasi ekonomi anggota. Yang dimana menghasilkan perhitungan dari hasil penelitian yang telah dilakukan pada koperasi  Syariah Hidayatussunnah Masjid Jami Munsolkanas Chimapelas-Bandung. Bahwa koperasi ini termasuk kedalam kategori koperasi yang memiliki kriteria yang rendah dalam pelayanan anggotanya serta memberikan cukup manfaat terhadap anggotanya.  
Analisis Komparasi Kebijakan Fiskal Masa Umawiyah, Abbasiyah, Umawiyah Di Spanyol dan Kerajaan Kecil Sobarna, Nanang; Janwari, Yadi; Al-Hakim, Sofyan
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v16i1.5231

Abstract

Fiscal policy had an important role in shaping the economic and social stability of society during the era of the Islamic Caliphate, starting from the Umawiyah and Abbasiyah periods, the Umawiyah in Spain to the Small Kingdoms. Fiscal policy during these times not only functions to collect revenue but also to support development, social welfare, and maintain political stability. This research aims to analyze the history of fiscal policy in various periods by highlighting the main sources of income, allocation of fiscal funds, and the effectiveness and benefits of policies in supporting economic development. This research approach uses a historical descriptive method by analyzing primary and secondary literature sources. The data collected includes aspects of fiscal policy such as the type and amount of taxes applied, financial administration systems, and budget distribution in various public sectors. The analysis is carried out comparatively to highlight the differences and similarities between fiscal policies during the times of large caliphates and small kingdoms in meeting the social and economic needs of society. The research results show that fiscal policy during the Umawiyah and Abbasiyah periods tended to rely on sources of income from agricultural taxes (kharaj), taxes on non-Muslims (jizyah), zakat, and trade taxes (usyr). During the Umawiyah period in Spain, fiscal policy succeeded in creating harmonious social and economic integration between Muslim and non-Muslim communities, thanks to fair tax policies and investment in community welfare.
Dasar Teoritis Dan Filosofis Perbankan Syariah Di Indonesia Dalam Sistem Ekonomi Syariah Sobarna, Nanang; Purwanti, Neli
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 2 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/dz791h40

Abstract

Islamic banking in Indonesia is part of the Islamic economic system that operates based on Islamic principles, guided by a business philosophy derived from the Qur'an and Hadith, by implementing the principle of fair profit sharing for all parties. This study aims to examine the theoretical and philosophical basis of Islamic banking in Indonesia in the Islamic economic system. This research method is carried out with a qualitative approach, namely research that produces information in the form of descriptive notes contained in the text being studied. The results of the discussion show that Islamic banking is everything related to Islamic banks whose operations are based on Islamic principles both in fundraising products, in financing distribution both with the principles of buying and selling, profit sharing, and leasing, as well as in Islamic bank service products and social service products. From a philosophical perspective, Islamic banking in Indonesia in the Islamic economic system is in accordance with Pancasila, the 1945 Constitution and the Qur'an-Hadith as sources of Islamic principles.
REKONTRUKSI MODEL OPERASIONAL ASURANSI UMUM SYARIAH; STUDI KUALITATIF ATAS IMPLEMENTASI AKAD TABARRU’ Yurahman, LindaMarlinda; Sobarna, Nanang
EKSYDA: Jurnal Studi Ekonomi Syariah Vol. 5 No. 2 (2025): EKSYDA
Publisher : LPPM STAI DARUSSALAM LAMPUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51226/eksyda.v5i2.773

Abstract

The inconsistency between the principle of tabarru' contracts and the operational practices of general sharia insurance in Indonesia remains a crucial issue in the development of the takaful industry. Problems such as the mixing of contract types, the absence of fund separation between participants and operators, and the lack of implementation of maqasid sharia values, create legal uncertainty and reduce the effectiveness of institutions. This study aims to reconstruct the operational system of general sharia insurance with a conceptual approach that prioritises tabarru' contracts and the integration of Maqasid Sharia. The approach used is descriptive qualitative through literature study, referring to the fatwas of DSN-MUI, OJK regulations, fiqh muamalah literature, and scientific articles. The results of the study formulate five main elements of an ideal operational system: clarity of contract structure, a fair contribution system, transparent management of risk and surplus funds, separation of participant and operator funds, and the application of maqasid sharia principles. Overall in the governance of institutions. This finding underscores the importance of formulating a standard operational model that not only complies formally but also substantially reflects the objectives of Sharia. The main contribution of this research is to provide a theoretical foundation and practical input for the development of national operational policies for the Sharia insurance industry.