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Pengelolaan Keuangan Yang Akuntabel Pada Lembaga Amil Zakat Azka Jember Munir Is’adi; Nur Ika Mauliyah
AKM Vol 2 No 2 (2022): AKM : Aksi Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat - Januari 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (872.316 KB) | DOI: 10.36908/akm.v2i2.322

Abstract

Program pengabdian kepada masyarakat ini memiliki tujuan memberikan pendampingan kepada pengambil kebijakan organisasi dalam hal ini adalah pimpinan dan juga pelaksana kegiatan operasional sehingga diharapkan pengawasan internal dapat dilakukan oleh seluruh pengurus terutama bagi pelaksana harian diharapkan mereka mampu menyajikan laporan keuangan yang akuntanbel sebagaimana tertuang dalam PSAK 109 tentang akuntansi zakat dan infak/sedekah. Metode pelaksanaan program kemitraan atau pendampingan ini membentuk forum diskusi dengan menyampaikan materi tentang PSAK 109, kemudian mengkaji laporan keuangan yang telah dibuat dan mngerjakan kembali laporan keuangan yang disesuaikan PSAK 109 dengan pendampingan data laporan keuangan Tahun 2020.
Membumikan Nilai-Nilai Moderasi Beragama di Kampung Zakat Desa Jambearum Kecamatan Suberjambe Jember Munir Is’adi; Ubaidillah Ubaidillah
AKM Vol 3 No 2 (2023): AKM : Aksi Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat - Januari 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/akm.v3i2.640

Abstract

Moderasi beragama sesuatu yang harus ditanamkan kepada seluruh masyarakat Indonesia , penanaman konsep moderasi beragama bias di laksanakan disemua lini kehidupan masyarakat salah satunya adalah program kampong zakat. Kampung zakat merupakan salah satu program ihtiyar pemerintah untuk menanamkan nilai-nilai moderasi beragama di dalam masyarakat. Kegiatan kampong zakat di Dusun Paceh Desa Jambe Arum kecamatan Sumberjmbe. Model penanaman moderasi beragama dengan cara tiga model . Model penerapan moderasi beragama (tolerasi (tasamuh), keadilan (i’tidal), keseimbangan (tawazzun),) di daerah kampung zakat Dusun Paceh Desa Jambe Arum kecamatan Sumberjmbe melalui tiga bagian yakni : 1.Melalui Pendidikan, 2. Keagamaan dan 3 Budaya. Ada tiga model pendayagunaan zakat yang di gunakan oleh pemerintah dalam hal ini diwakili oleh Kemenag Republik Indonesia yakni : 1. Pemanfaatan atau pendayagunaan zakat konsumtif tradisional. 2, Pemanfaatan dan pendayagunaan dana zakat konsumtif kreatif, dan 3, Pemanfaatan dan pendayagunaan zakat produktif tradisional. Dari ketiga hal tersebut kita moderasi beragama akan tertanam dalam setiap individu masyarakat Indonesia dan Indonesia menjadi Negara yang damai, ramah makmur dan Baldatun Thayyibatun wa Robbun Ghofur.
Household Accounting In Islamic Perspective Munir Is’adi; Nur Ika Mauliyah
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.937

Abstract

This study aims to determine (1) accounting principles in Islam that can be integrated into household financial management (2) obstacles faced by Muslim families in applying sharia accounting in household financial management (3) efforts to improve financial management of household accounting in an Islamic perspective. The method used is phenomenological. The informants in this study were selected through a purposive sampling technique, with the criteria being working and non-working mothers who live in Jember district, East Java province. The results of the study show that (1) accounting principles in Islam that can be integrated into household financial management are taqwa, fairness, transparency, being conservative, avoiding usury, not delaying debt payments, and giving alms (2) the obstacles faced by Muslim families in applying sharia accounting in household financial management include lack of understanding and awareness, implementation challenges, social and economic context, and lack of resources and financial literacy (3) efforts to improve financial management of household accounting in an Islamic perspective are understanding the principles of Islamic finance, using sharia accounting, making sharia-based budgets , and attend Islamic finance education. sharia, create sharia-based budgets, and attend sharia finance education.
Perspektif Nasabah Terhadap KUR Di Bank BRI Tanjung Finda Desi Lutfiana; Hifna Rizqiyani Maulida; Munir Is’adi
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 3 (2023): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Microenterprise Credit (MEC) has emerged as a pivotal instrument in fostering socio-economic development, particularly in empowering marginalized communities worldwide. In Indonesia, Bank Rakyat Indonesia (BRI) has played a significant role in extending Microenterprise Credit to empower small-scale entrepreneurs through its Kredit Usaha Rakyat (KUR) program. This abstract aims to provide an overview of the KUR program administered by BRI, focusing on its impact, challenges, and future prospects. The study employs a qualitative approach, drawing insights from existing literature, official reports, and interviews with key stakeholders. The KUR program of BRI has significantly contributed to enhancing financial inclusion by providing accessible and affordable credit facilities to microentrepreneurs, especially in rural and remote areas. Through this program, BRI has facilitated entrepreneurship development, job creation, and poverty alleviation, thereby fostering inclusive economic growth
Sistem Pencatatan Akuntansi Pengadaan Rutin Barang Dan Jasa Pada PT. PLN (Persero) Up 3 Banyuwangi Devi Ayu Umami; Munir Is’adi
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 2 No. 1 (2024): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v2i1.179

Abstract

Not just people attempt to address their issues for labor and products yet additionally organizations in light of the fact that satisfying these labor and products plays a significant part in supporting the organization's functional exercises. The point of securing labor and products is as a supporting element in completing exercises with the goal that they run well and get most extreme outcomes. On account of obtainment of merchandise/administrations, interior control should exist for each field in the work association in a task. Because the procurement procedure is susceptible to procedural inconsistencies, an element of internal control is required. Based on the description above, the author chose PT PLN (Persero) UP3 Banyuwangi as the basis for writing the journal Kiai Haji Achmad Siddiq Jember University, Faculty of Islamic Economics and Business entitled "ACCOUNTING RECORDING SYSTEM FOR ROUTINE PROCUREMENT OF GOODS AND SERVICES AT PT PLN (PERSERO) UP 3 BANYUWANGI ”
Fundamental and macroeconomic analysis of stock prices in the consumer non-cyclicals sector listed on the Indonesia Sharia Stock Index Hanani, Muhammad Muizul; Nafis, Abdul Wadud; Is’adi, Munir
Journal of Islamic Economics Lariba Vol. 10 No. 1 (2024)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol10.iss1.art17

Abstract

IntroductionInvestors looking for investment choices that comply with sharia law find the Indonesian capital market, namely the Islamic Sharia Stock Index, to be of utmost importance. Understanding the elements that influence stock price movements in the consumer non-cyclicals sector from 2017 to 2022 is necessary.ObjectivesThe objective of this study is to examine the influence of Return on Assets (ROA), Earnings Per Share (EPS), Debt to Equity Ratio (DER), inflation, and exchange rates on stock prices in the consumer non-cyclicals sector that is listed on the Indonesia Sharia Stock Index (ISSI). The objective is to ascertain the impact of these variables, both individually and together, on stock prices.MethodThe study employed a quantitative descriptive methodology, gathering data from 2017 to 2022 via official corporate websites. The analysis utilized panel data regression and conducted classical assumption testing using EViews.ResultsThe results indicate that Return on Assets (ROA), Earnings per Share (EPS), inflation, and exchange rates all have a considerable influence on stock prices. However, DER does not have a substantial individual impact. The F-test demonstrates a statistically significant combined impact of independent variables on stock prices.ImplicationsThe results underscore the significance of fundamental financial performance and macroeconomic factors for investors and governments when making investment decisions. Gaining proficiency in financial management and comprehending the macroeconomic effects can provide more effective guidance for investment plans in the consumer non-cyclicals sector.Originality/NoveltyThis study offers novel insights into the dynamics of stock price changes in the context of Sharia-compliant investments, specifically in the consumer non-cyclicals sector. It contributes to the broader understanding of the factors that influence stock prices in Islamic capital markets.
Economic Justice in the Perspective of Sharia: Solutions to Facing Social Inequality Isnaini, Mukarromatul; Is'adi, Munir; Ahmadiono, Ahmadiono
Journal of Islamic Economy Vol. 2 No. 1 (2025): MARCH-JOIE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/7fxc1851

Abstract

This study aims to analyze the concept of economic justice from a sharia perspective and explore its application as a solution to the increasing social inequality in society. Economic justice in Islam is a fundamental principle that emphasizes the fair distribution of resources, protection of vulnerable groups, and equal access to economic opportunities. To achieve these goals, this study uses the Systematic Literature Review (SLR) method, which is a structured and systematic approach to identifying, evaluating, and synthesizing scientific literature relevant to the research topic. This method is used to gain a comprehensive understanding of sharia principles such as monotheism, justice ('adl), balance (tawazun), and social responsibility that are the basis for creating a just economic system. The results of the study show that Islamic economic justice is realized through wealth distribution instruments such as zakat, infaq, shadaqah, and waqf, as well as the prohibition of exploitative economic practices such as usury, gharar, and maysir. The current social and economic inequality is caused by various structural factors, including uneven distribution of assets, educational inequality, and a discriminatory economic system. Therefore, the implementation of a sharia-based economic system is a relevant and applicable solution in overcoming social inequality. This approach has proven effective through the application of models such as Baitul Maal wat Tamwil (BMT), sharia cooperatives, and productive waqf, which are able to build an inclusive, sustainable, and equitable economic system. Thus, sharia economics is not only normative in value, but is also able to answer contemporary socio-economic challenges practically
Analisis Kebijakan Dan Praktik Pemeliharaan Di PT. INKA : Perspektif Manajerial Dan Teknisi Munir Is’adi; Firdha Faizzatul Hotimah; Amanda Eka Putri Nafila
Menulis: Jurnal Penelitian Nusantara Vol. 1 No. 3 (2025): Menulis - Maret
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v1i3.92

Abstract

Pemeliharaan merupakan salah satu aspek penting dalam operasional perusahaan, baik di perusahaan dagang, jasa, terutama di perusahaan manufaktur, termasuk di PT INKA Banyuwangi sebagai salah satu perusahaan manufaktur milik negara yang bergerak di bidang industri pembuatan kereta api dan penyedia transportasi darat. Penelitian ini bertujuan untuk menganalisis kebijakan dan praktik pemeliharaan di PT INKA dari perspektif manajerial dan teknisi. Metode penelitian yang digunakan adalah studi kasus dengan teknik pengumpulan data melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa PT INKA Banyuwangi telah menerapkan kebijakan pemeliharaan yang efektif, namun masih terdapat beberapa permasalahan terkait dengan praktik pemeliharaan, seperti keterlambatan perbaikan dan kurangnya teknisi tim pemeliharaan. Penelitian ini juga menemukan bahwa perspektif manajerial dan teknisi memiliki peran penting dalam mengoptimalkan kebijakan dan praktik pemeliharaan di PT INKA Banyuwangi. Oleh karena itu, penelitian ini merekomendasikan beberapa strategi untuk meningkatkan efektivitas kebijakan dan praktik pemeliharaan di PT INKA, seperti meningkatkan komunikasi antara departemen, mengembangkan sistem informasi pemeliharaan, dan penambahan teknisi tim pemeliharaan.
Analisis Sistem Pelaporan Keuangan Di PTPN 1 Regional 4 Jember Sebagai Perusahaan Tembakau BUMN Evi Febrianti; Hania Zafitri; Mulia Nisya Vertika; Munir Is'adi
Menulis: Jurnal Penelitian Nusantara Vol. 1 No. 3 (2025): Menulis - Maret
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v1i3.126

Abstract

Sistem pelaporan keuangan yang akurat dan transparan sangat penting dalam pengambilan keputusan di perusahaan BUMN, termasuk PTPN 1 Regional 4 Jember. Namun, perusahaan ini masih menghadapi berbagai tantangan dalam penerapan sistem pelaporan, seperti ketidakakuratan data, keterlambatan laporan, dan integrasi antar departemen yang kurang optimal. Penelitian ini bertujuan untuk mengevaluasi sistem pelaporan keuangan yang diterapkan di PTPN 1 Regional 4 Jember, mengidentifikasi kelebihan dan kekurangan dari sistem tersebut, serta mengeksplorasi faktor-faktor yang mempengaruhi efektivitasnya. Pendekatan yang digunakan adalah kualitatif dengan jenis penelitian deskriptif, di mana data primer diperoleh melalui wawancara dengan Asisten Muda Keuangan, Bapak Riskiyanto Ciptadi Rachman, pada 23 Februari 2025, dan data sekunder dikumpulkan dari artikel serta jurnal terkait. Teknik analisis data menggunakan analisis tematik untuk mengidentifikasi tema-tema utama dalam sistem pelaporan keuangan. Hasil penelitian menunjukkan bahwa PTPN 1 Regional 4 Jember menggunakan sistem SAP HANA yang terintegrasi dengan pusat, memungkinkan akses data secara real-time, yang mempercepat dan meningkatkan akurasi pelaporan. Namun, sistem ini memiliki kekurangan terkait ketergantungan pada kualitas sinyal dan perangkat yang digunakan, serta potensi risiko keamanan. Faktor-faktor yang mempengaruhi sistem pelaporan meliputi kualitas sinyal elektronik, validitas data, waktu pelaporan, dan kualitas sumber daya manusia. Pelatihan yang memadai untuk sumber daya manusia dan perlindungan sistem yang lebih baik sangat diperlukan untuk meningkatkan efektivitas pelaporan keuangan. Kesimpulannya, meskipun sistem pelaporan di PTPN 1 Regional 4 Jember cukup efektif, tantangan terkait infrastruktur dan ketergantungan pada kualitas sinyal dan perangkat masih perlu diperbaiki untuk meningkatkan kualitas pelaporan keuangan.
Analisis Pengakuan Pendapatan Pada PT. PLN (Persero) ULP Muncar Banyuwangi Revi Almaningrum Herti; Febriyanti Latifatul Azizah; Munir Is’adi
Menulis: Jurnal Penelitian Nusantara Vol. 1 No. 3 (2025): Menulis - Maret
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v1i3.127

Abstract

Maximizing profits is the main goal of a company, and revenue is one of its components. Regarding the main idea of ​​the issue, namely the measurement and recognition of income. PSAK No. Income 23 is covered in the Statement of Financial Accounting Standards. This research aims to determine whether the income of PLN (Persero) ULP Muncar Banyuwangi is recognized and measured in accordance with the requirements of PSAK No.23. Descriptive analysis is the technique used. PLN (Persero) ULP Muncar Banyuwangi provided the primary and secondary data used. Based on research findings, it can be said that the company’s income comes from operational and non-operational sources, and principles related to revenue recognition and measurement have been used. According to PSAK No. 23, corporations record non-performing loans using the cash basis, use the accrual basis in revenue recognition, and measure income at fair value.