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All Journal JURNAL PIONIR CITRA JUSTICIA : Majalah Hukum dan Dinamika Kemasyarakatan
Komis Simanjuntak
Universitas Asahan
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JURNAL PIONIR

 1 
ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (STUDI DI DESA SUBUR KECAMATAN AIR JOMAN KABUPATEN ASAHAN) Miftahul Husna; Zaid Afif; Komis Simanjuntak
JURNAL PIONIR Vol 8, No 1 (2022): Januari
Publisher : Universitas Asahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36294/pionir.v8i1.2444

Abstract

The village is an area where the community lives in a cooperative manner, with the same customs, norms and procedures in regulating community life. The purpose of this study was to determine the management of the Village Income and Expenditure Budget and the obstacles in managing the Village Income and Expenditure Budget. The process of managing the Village Revenue and Expenditure Budget starts from planning, implementation, administration, reporting and accountability. The formulation of the problems raised in this paper are: 1) Is the management of the Village Income and Expenditure Budget for the Village of Subur Village, Air Joman District, Asahan Regency in accordance with the Laws and Regulations. 2) What are the obstacles faced in the process of managing the Village Income and Expenditure Budget in Subur Village, Air Joman District, Asahan Regency. This study uses a legal research method with an empirical approach, namely the approach used by researchers to describe the conditions seen in the field as they are. Based on the research results from the title above, it can be seen that in general, the management of the Village Income and Expenditure Budget in Subur Village is well managed in accordance with the principles of regional financial management.  Keywords: Management, APBDesa, Budget
ASPEK HUKUM JAMINAN DALAM PERBANKAN SYARIAH LEGAL ASPECT OF WARRANTY IN SHARIA BANKING Komis Simanjuntak
JURNAL PIONIR Vol 5, No 3 (2019): Juli-Desember
Publisher : Universitas Asahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.551 KB) | DOI: 10.36294/pionir.v5i3.734

Abstract

Ekonomi Syariah merupakan ilmu yang mempelajari perilaku ekonomi manusia yang perilakunya diatur berdasarkan aturan agama Islam dan didasari dengan tauhid sebagaimana dirangkum dalam rukun iman dan rukun Islam. Sebagai lembaga intermediary keuangan, bank syari'ah memiliki kegiatan utama berupa penghimpunan dana dari masyarakat melalui simpanan dalam bentuk giro, tabungan, dan deposito yang menggunakan prinsip wadi'ah yand dlamanah (titipan), dan mudharabah (investasi bagi hasil). Kemudian menyalurkan kembali dana tersebut kepada masyarakat umum dalam berbagai bentuk skim , seperti skim jual beli/a/-ba (murabahah, salam, dan istishna), sewa (ijarah), dan bagi hasil (musyarakah dan mudharabah), serta produk pelengkap, yakni fee based service, seperti hiwalah (alih utang piutang), rahn (gadai), qard (utang piutang), wakalah (perwakilan, agency), kafalah (garansi bank). Dalam hal ini masyarakat menyerahkan dananya pada bank syari'ah pada dasarnya tanpa jaminan yang bersifat kebendaan dan semata-mata hanya dilandasai oleh kepercayaan bahwa pada waktunya dana tersebut akan kembali ditambah dengan sejumlah keuntungan (return). Oleh karena itu, untuk menjaga kepercayaan masyarakat tersebut, bank harus melaksanakan prinsip kehati-hatian (prudential principle). KataKunci: Jaminan Dalam Perbankan Syahriah.
Co-Authors Emmi Rahmiwita Nasution Miftahul Husna Nirwana Sukmawati Rahmat Rahmat Zaid Afif