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Analisis Perlakuan Akuntansi Aset Tetap pada Lembaga Amil Zakat, Infaq dan Shadaqah Muhammadiyah (LAZISMU) Menteng Jakarta Pusat Yeni, Fatma
Ekonomi Islam Vol. 11 No. 1 (2020): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

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Abstract

The purpose of this study is to analyze the application of fixed accounting at the Amil Zakat Institute, Infaq and Sadaqah Muhammadiyah (LAZISMU) Menteng, Central Jakarta, which starts from the verification process to the presentation process of the fixed assets. In analyzing data, quantitative descriptive methods are used, namely by conducting between the theories used in research with their application in LAZISMU operations. The results showed that in accounting for fixed assets are grouped into 2 namely vehicles and inventory. Obtained from the material value of the assets presented are several accounts that have an immaterial value. LAZISMU complies with generally accepted guidelines or standards namely PSAK No. 16. The interesting thing found in this research is that the fixed assets of vehicles consisting of ambulances are included in the group of assets under management rather than as fixed assets.
ANALISIS PENERAPAN ETIKA BISNIS ISLAM DAN SYARIAH MARKETING BMT MEKAR DA'WAH SERPONG MENURUT FATWA DSN-MUI NO. 04/DSN-MUI/IV/2000 Yeni, Fatma; Lestari, Endah
Ekonomi Islam Vol. 11 No. 2 (2020): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

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Abstract

This study aims to determine whether BMT Mekar Da'wah Serpong has implemented Islamic business ethics and sharia marketing in accordance with the theory of Islamic law. The research method is qualitative using interview techniques, library research and internet searching. Then the data obtained were analyzed using descriptive analysis. The results showed that BMT Mekar Da'wah has implemented Islamic business ethics in accordance with the existing principles of Islamic business ethics. In its business activities, BMT Mekar Da'wah is free from usury, can balance economic and social activities, gives members the freedom to choose its products, is responsible to its members and social activities funded by baitul maal, and honesty is applied to employees. BMT. Then, BMT Mekar Da'wah has implemented sharia marketing in accordance with the existing characteristics of sharia marketing. BMT Mekar Da'wah has instilled religious values "‹"‹in their daily lives, behaves and speaks politely to its members, in its marketing, there are no lies and is very transparent, and maintains good relationships with its members. This shows that BMT Mekar Da'wah Serpong applies Islamic business ethics and sharia marketing has shown compliance with the MUI DSN Fatwa No.04 / DSN-MUI / IV / 2000 regarding Murabaha. Keywords: Islamic Business Ethics, Sharia Marketing, Baitul Maal wa Tamwil
ANALISIS PENILAIAN DAN TANGGAPAN ALUMNI PERBANKAN SYARIAH PERIODE 2016-2018 Melinda Lestari, Nur; Yeni, Fatma
Ekonomi Islam Vol. 12 No. 1 (2021): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v12i1.6146

Abstract

The tracer study is a tracing study conducted for alumni of the Islamic Banking Department of the Islamic Faculty of UHAMKA who graduated in 2016, 2017, and 2018. Tracer Study is an important part of the existence of universities, especially the Sharia Banking study program in an effort to examine the links and matches of graduate quality in the world of work especially in Islamic banking financial institutions and non-banking Islamic financial institutions with learning services that have been provided during the study period in the Sharia Banking study program. The implementation of tracer studies in tertiary institutions is focused on tracking graduates in order to get feedback from the education/learning processes and services that have been carried out, both to alumni and users of graduates in society (stakeholders). Periodically, the UHAMKA Islamic Banking Study Program conducts a Tracer Study with the aim of improving the quality of learning services based on feedback from alumni and graduate users through this Tracer Study. The Tracer Study of the UHAMKA Islamic Banking Study Program was carried out for graduates in 2016, 2017, and 2018 starting from June to November 2020. The Tracer Study conducted at the UHAMKA Sharia Banking Study Program used the survey method for alumni who graduated two years ago and to the users. In-depth interviews were conducted with several alumni and selected graduate users to strengthen the findings of the tracer study for improving learning services in the UHAMKA Islamic Banking Study Program. The results show that the learning system implemented by the Sharia Banking Study Program can be said to be successful, it's just that the introduction of Al-Islam and Muhammadiyah has to be raised in the future. Data mining was carried out on an IT-based basis in order to reach all the targets of the Tracer Study targets. Keywords: Tracer Study, Islamic Banking, UHAMKA