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Journal : Jurnal Mu'allim

IMPLEMENTASI ADMINISTRASI DAN PEMBUKUAN PEMBIAYAAN DI KOPERASI SYARIAH Sri Mulyani; Siti Nurul Amaliyah; Avita Badiatus; Ifatur Rohmah; Moch. Fahmi Rizki

Publisher : Fakultas Agama Islam Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/muallim.v2i1.2198

Abstract

The purpose of this study was to determine the implementation of administration and financial bookkeeping in Koperasi Murni Amanah Sejahtera Malang City. This research is a qualitative research with a descriptive approach. Data collection techniques in this study using observation, interviews and documentation. The result of this research is that in the implementation of administrative financing and bookkeeping financing in Koperasi Murni Amanah Sejahtera Malang City prioritizes the principle of prudence because in this case the administration of financing is an inseparable part of the financing activity itself. Implementation of financing administration and bookkeeping carried out at Koperasi Murni Amanah Sejahtera Malang City include the making of a Financing Approval Confirmation Letter (SP3), administration and bookkeeping of financing contracts, administration and bookkeeping of collateral binding, administration and bookkeeping of collateral insurance cover closure, administration and bookkeeping disbursement (Disbursement of Financing).
Pengembangan Hotel Syariah dalam Tinjauan Ekonomi Islam dan Maqashid Syariah Sri Mulyani; Kasuwi Saiban; Misbahul Munir

Publisher : Fakultas Agama Islam Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/mu'allim.v4i2.3160

Abstract

Indonesia is projected to become a center for the development of the halal industry. One of the halal industry sectors that has great potential to be developed is the halal tourism sector with its supporting sector in the form of sharia hotels. This study aims to identify and analyze the concept of sharia hotel development in Indonesia which is reviewed with an Islamic economic approach and sharia maqashid. Qualitative research method with descriptive approach is used in this research by using content analysis. The results of this study indicate that the development of sharia hotels in Indonesia is in accordance with maqashid sharia, namely not only paying attention to material aspects but also immaterial aspects. Sharia hotels have standards that must be met in the maqashid sharia framework, namely by paying attention to product aspects, service aspects, and management aspects.