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All Journal Dinar: Jurnal Ekonomi dan Keuangan Islam Iqtishoduna: Jurnal Ekonomi Islam Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JES (Jurnal Ekonomi Syariah Muhasabatuna: Jurnal Akuntansi Syariah Al-Khidmah Jurnal Pengabdian Masyarakat Khidmatuna: Jurnal Pengabdian Masyarakat
Indra Hidayatullah
Institut Agama Islam Syarifuddin Lumajang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Analisis Mekanisme Penentuan Harga Lelang terhadap Barang Jaminan Pembiayaan Bermasalah Arif Putra Sanjaya; Indra Hidayatullah
Muhasabatuna : Jurnal Akuntansi Syariah Vol 2 No 2 (2020): Desember
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.287 KB) | DOI: 10.54471/muhasabatuna.v2i2.821

Abstract

Lelang termasuk salah satu jual beli, akan tetapi ada perbedaan secara umum. Jual beli ada hak memilih, boleh tukar menukar dimuka umum dan sebaliknya, sedangkan lelang tidak ada hak memilih, tidak boleh tukar menukar dimuka umum, dan pelaksanaannya dilakukan dimuka umum. Dalam praktiknya, tidak jarang terjadi penyimpangan prinsip syariah seperti manipulasi, kolusi maupun permainan kotor lainnya, permasalahan harga memang merupakan masalah yang berada diantara dua aspek yang berbeda yaitu dari aspek bisnis dan aliran agama yang mengatur segala bentuk hal yang ada dalam kehidupan manusia. Dalam hal ini penetapan harga harus dilakukan dengan benar dan jujur agar tidak terjadi hal yang merugikan salah satu pihak dan menciptakan harga yang jujur dan adil. Adapun fokus penelitian yang diteliti dalam penelitian ini adalah: 1) Bagaimana mekanisme penyelesaian pembiayaan bermasalah di BMT UGT Sidogiri Capem Sukodono?; 2) Bagaimana mekanisme penentuan harga lelang terhadap barang jaminan pembiayaan bermasalah di BMT UGT Sidogiri Capem Sukodono? Adapun tujuan penelitian ini adalah: 1) Untuk mengetahui mekanisme penyelesaian pembiayaan bermasalah di BMT UGT Sidogiri Capem Sukodono; 2) untuk mengetahui mekanisme penentuan harga lelang terhadap barang jaminan pembiayaan bermasalah di BMT UGT Sidogiri Capem Sukodono. Penelitian ini menggunakan metode kualitatif-deskriptif, dengan pendekatan studi kasus. Teknik pengumpulan data menggunakan wawancara mendalam, observasi, dan dokumentasi. Adapun analisisa data menggunakan teknik triangulasi. Adapun kesimpulan dari penelitian ini; 1) mekanisme penyelesaian pembiayaan bermasalah di BMT UGT Sidogiri Capem Sukodono yaitu dengan kesabaran, melakukan pendekatan kekeluargaan, dan tidak menekan nasabah. 2) mekanisme penentuan harga lelang terhadap barang jaminan pembiayaan bermasalah di BMT UGT Sidogiri Capem Sukodono ialah dengan melihat harga pasar setempat (HPS).
Metode Pengakuan Keuntungan Murabahah Berbasis Anuitas pada Perbankan Syariah: Perspektif Maqashid Syariah Ibnu Ashur Rofiatul Khasanah; Indra Hidayatullah
Muhasabatuna : Jurnal Akuntansi Syariah Vol 1 No 2 (2019): Desember
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.219 KB) | DOI: 10.54471/muhasabatuna.v1i2.1277

Abstract

Perbankan Syariah memiliki fungsi sebagai perantara jasa keuangan (financial intermediary), mempunyai tugas pokok menghimpun dana dari masyarakat dan menyalurkannya kembali pada masyarakat. Penelitian ini bertujuan untuk menganalisis metode anuitas dalam akad murabahah yang ada di salah satu bank syariah di Indonesia. Metode penelitian yang digunakan adalah metode kualitatif dengan paradigm tauhid dan pendekatan konseptual maslahah ibnu asyur sebagai alat analisis data. Hasil penelitian ini menghasilkan tiga kesimpulan yang utama, dalam penerapan metode anuitas sebagai metode yang digunakan dalam pengenalan manfaat murabahah, yaitu: pertama, melalui Qat’iyah Maslahat hasil penerapan metode anuitas tidak sesuai dengan muqhasid syariah. Kedua, melalui Maslahat dzanniyah dimana dengan menggunakan akal sehat kami melihat bahwa menggunakan cara cara tersebut tidak memberikan keadilan bagi semua pihak, terutama pelanggan tetap. Ketiga, melalui Maslahat wahmiyah penggunaan metode anuitas yang sebelum dianggap memberikan manfaat, setelah diteliti lebih lanjut metode tersebut memberikan dampak kerusakan.
Analysis of Accounting Application of Zakat, Infaq and Shadaqah and Accountability in the Presentation of Financial Statements Naning Fatmawati; Indra Hidayatullah
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 3 No. 2 (2021): Desember
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v3i2.1335

Abstract

The performance of zakat, infaq, and shadaqah management institutions can be seen with fund accounting, namely the recording system and appearance of entities in accounting such as assets and liabilities which are grouped based on the benefits in each account. In this case, the accounting treatment of zakat, infaq, and shadaqah includes acknowledgment, recording, and presentation of financial statements of zakat, infaq, and shadaqah management institutions. The purpose of this study was to determine the application of accounting for zakat, infaq and shadaqah as well as accountability in the presentation of financial statements based on PSAK 109 and to determine the application of accountability in the presentation of financial statements at LAZIS Al-Haromain Kediri City Branch based on PSAK 101. This research is a descriptive qualitative research, in which the presentation and processing of data is carried out in a descriptive manner by focusing on the data obtained, but this research is not used to test hypotheses or not use hypotheses. Sources of data in this study came from primary data and secondary data. Data collection procedures by means of interviews, observation and documentation. The results of this study are that at the recognition and measurement stage, LAZIS Al-Haromain is not fully in accordance with PSAK 109, where LAZIS Al-Haromain has not fully determined the receipt of non-cash assets from donors using the fair value required by PSAK 109. So far, LAZIS Al-Haromain has not journalized This non-cash infaq shadaqah receipt has an impact on the balance in the components of the financial statements, including the balance sheet (statement of financial position), reports on the use of infaq funds, and notes to financial statements. And the distribution of cash infaq shadaqah so far has not been journalized because in the early stages of receipt of infaq and cash shadaqah it was not journalized so that up to the distribution stage it also could not be journalized and directly in the form of a distribution report only. And at the stage of amil's financial statements based on PSAK 109, LAZIS Al-Haromain is not fully compliant. The implementation of accountability by LAZIS Al-Haromain in the presentation of financial statements and reporting is almost in accordance with the indicators of honesty and legal accountability, process accountability, program accountability, and policy accountability and is based on PSAK 101.
Risk Of Istishna Contracts In Sharia Commercial Banks Indra Hidayatullah; Maulana Ainul Yaqin
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 1 (2022): Juni
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v1i1.1699

Abstract

The Indonesian banking crisis in 2007 made the economic turmoil in Indonesia unstable. In situations and circumstances like this, financing risk is needed which is an important factor in realizing a sound banking system. However, the regulations, especially regarding the risk of banking financing, are in fact not sufficient to guarantee the banking system is free from all problems, especially in istisna financing.
Manajemen Pengelolaan Baitul Mal: Doktrin, Sejarah dan Implementasinya dalam Upaya Mengembangkan Perekonomian Rakyat Indra Hidayatullah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 3 No. 1 (2014): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.334 KB)

Abstract

Baitul malll merupakan bidang sosial, yang bergerak dalam penggalangan dana zakat, infak, sedekah dan dana-dana sosial lain untuk kepentingan sosial secara terpola dan ber-kesinambungan. Sesuatu yang revolusioner yang dilakukan oleh Rosulullah SAW adalah pembentukan lembaga penyimpanan yang disebut Baitul Mall. Apa yang dilaksanakan Rasul itu merupakan proses penerimaan pendapatan (revenue collection) dan pembelanjaan (expenditure) yang transparan. Sedangkan baitul tamwil, merupakan bidang bisnis yang menjadi penyangga operasional BMT. Bidang tamwil ini bergerak dalam penggalangan dana masyarakat dalam bentuk ; simpanan (tabungan dan deposito) serta menyalurkan dalam bentuk pembiayaan usaha mikro dengan sistem ; jual beli, bagi hasil maupun jasa. baitul mall merupakan lembaga ekonomi yang berorientasi social keagamaan yang kegiatan utamanya menampung harta masyarakat dari berbagai sumber termasuk zakat, dan menyalurkannya untuk tujuan mewujudkan kemaslahatan umat dan bangsa dalam arti seluas-luasnya. Praktik pada zaman sekarang berupa baitul mall wattamwil, juga berjuang membantu perekonomian rakyat menengah kebawah. Dengan praktek pinjaman yang sama-sama berorientasi mendapatkan keuntungan dan kerugian bersama. Masyarakat bisa lebih mempraktekkan perekonomianya yang sesuai dengan praktiknya pada zaman nabi dulu yakni berekonomi yang sesuai dengan syariat Islam. Berekonomi yang seimbang antara dunia dan akhirat.
Sejarah, Prinsip, dan Perbedaan Antara Asuransi Takaful/Asuransi Syari'ah dan Asuransi Konvensional Indra Hidayatullah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 5 No. 2 (2016): Oktober
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.551 KB)

Abstract

The phenomenon of insurance actually arising from a group of people who are determined to establish a social gathering in order to alleviate the financial burden between them, as well as to avoid any financing difficulties they face. Currently the demand for insurance services is increasing perceived both by the households, businesses, and government. Such insurance is required as a means to face the risk of a more complex and varied. The danger that is feared that among others include: loss, damage, theft, fire, accident, illness, or even death. But a lot of variety and types of insurance that exist so that we sometimes confused and incorrect perception of where Islamic/Sharia and which are non-Islamic or even identical to the conventional? not least because of the type of insurance that is allegedly containing gharar/speculation, maisyir/chancy, usury, gambling and exploitation (often there is an imbalance between the value of the premiums and compensation), as well as their freedom of investment in the sectors of immoral and usury. Takaful insurance is insurance that are developed with a system of mutual risk sharing among members in a way each spend tabarru, namely outright funds paid for the purpose of bearing one another among members.
Pandangan Ibnu Khaldun dan Adam Smith Tentang Mekanisme Pasar Indra Hidayatullah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 7 No. 1 (2018): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.905 KB)

Abstract

Markets, countries, individuals and societies are always a hot topic of discussion in economics The passage of a market will be determined by several factors, first of price, demand and supply, distribution and specialization of workers, which when the above factors go according to the rules in the country, then it can be sure the economy in the country will be stable. The real good state economy is driven by market mechanisms that uphold freedom and justice, hence the market is free and impartial. In the history of economics in the world emerged some Islamic and conventional economists who raised the theme of science about market mechanisms, such as Ibn Khaldun and and Adam Smith. Ibn Khaldun examines the economic problems by examining the causes empirically, comparing them, and then summarizing the laws that explain the phenomenon. Thus he can be called as the originator of the first scientific economy. It was only about four centuries later after the death of Ibn Khaldun, European scientists apply the same method. The person who did it was Adam Smith. Ibn Khaldun lived in 732 to 808 H is one of the Muslim scholars who also helped spawn the concept of Islamic economic thinking. He is more popular as Ibn Khaldun. Ibn Khaldun examines the economic problems of society and state empirically, he explains the actual economic phenomena, as he expressed in his Muqaddimah. Adam Smith is one of the leading liberal economists who adhere to the laissez faire principle or liberation in economics. He is a figure who diligently popularize his free market to the public. In his economic theory, Smith considers that free markets are a necessary condition for economic growth.
Peran Pemerintah dalam Stabilitas Ekonomi Pasar Indra Hidayatullah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 8 No. 1 (2019): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

The role of government interference in controlling the economy of a market. The function of the government as a bumper. They may collude to destroy the natural mechanism of free markets in their interests at the expense of the interests of others or common interests. They can even crush each other. In the framework of the ideal model the function of the government is indeed minimal. But at the same time the government has a duty to reduce and even eliminate practices that lead to monopolies and privileges due to the detriment of others. The role of government in the market economy depends on developing market conditions. When the market is normal in its economic turnaround, the government functions as a supervisor in the market so that practices that do not deviate from existing market theory concepts do not occur. Another way that is done by the government is to make laws about goods or services that are urgent for the community to be controlled by the state, so that the goods cannot be monopolized by one or group. By being free in the market economy, the government must intervene so that stability the market economy can be controlled and in accordance with all expectations of market participants.
State Financial Management Model Susi ati; Umi Suswati Risnaeni; Indra Hidayatullah; Chumrotul Aini
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 4 No. 2 (2022): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v4i2.2105

Abstract

Every government has a financial manager to ensure the implementation of development in his government. The president as the head of government holds the power to manage state finances which are delegated to the minister of finance and ministers or heads of institutions. The Minister of Finance holds the power to manage state finances as part of a government agency, the vital role of the Ministry of Finance is to manage state finances, assist state leaders in the field of finance and state assets based on Law no. 17 of 2003 concerning state finances and Law No. 1 of 2004 regarding the State Treasury and Law no. 15 of 2004 concerning Audit, Management and Financial Responsibility Country.
Rebranding Wisata Kali Sejuk untuk Pengembangan UMKM di Dusun Darungan Purwosono Lumajang Farid, Muhammad; Mahsun, Moch.; Barlian, Noer Aisyah; Hidayatullah, Indra; Arifah, Sa'adatu Mukarromatil; Latifah, Siti Nur
Khidmatuna: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): November
Publisher : Lembaga Penerbitan, Penelitian dan Pengabdian Masyarakat (LP3M) Institut Agama Islam Syarifuddin Lumajang Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/khidmatuna.v5i1.3259

Abstract

Kali Sejuk memiliki potensi untuk meningkatkan perekonomian masyarakat dusun Darungan. Karena beberapa alasan kali sejuk menjadi sepi. Karena itu diperlukan penciptaan nilai baru dan branding ulang (rebranding) terkait destinasi wisata tersebut. Penciptaan value adalah titik awal untuk setiap bisnis skala kecil atau besar. Ini memerlukan pembuatan produk dan penyediaan layanan yang menurut pelanggan berguna secara konsisten agar dapat membangun ikatan loyalitas. Dalam menciptakan nilai (creating value) selalu diperlukan perbaikan proses bisnis yang melibatkan berbagai pihak dalam organisasi, dengan melakukan upaya pemahaman sebaik mungkin mengenai pelanggan dan mengetahui apa kebutuhan mereka. Rebranding merupakan langkah transformasi penciptaan citra baru perusahaan yang ditopang oleh manajemen yang lebih solid dan kinerja yang lebih bagus. Rebranding dapat juga diartikan sebagai suatu proses pemberian nama brand baru atau identitas baru pada produk atau jasa yang sudah mapan tanpa perubahan berarti dari manfaat yang ditawarkan oleh produk. Proses rebranding dapat dilakukan pada suatu produk baru atau pada produk yang sudah mapan. Hasil pendampingan bersama UMKM dan POKMAS Wisata Kalisejuk disepakati beberapa hal antara lain, menjaga kebersihan, menjual jajanan khas dilengkapi dengan daftar menu. Pelaku UMKM dan POKMAS setuju untuk mengadakan event musik keroncong agar masyarakat Lumajang sebagai daya tarik awal
Co-Authors Arif Putra Sanjaya Arifah, Sa'adatu Mukarromatil Chumrotul Aini Latifah, Siti Nur Maghfiroh, Eva Maulana Ainul Yaqin Moch. Mahsun Moh Yusuf, Thorieq Muhammad Farid Naning Fatmawatie, Naning Noer Aisyah Barlian, Noer Aisyah Parino, Parino Qoriani, Hersa Farida Rofiatul Khasanah Susi ati Umi Suswati Risnaeni