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Peran Dewan Pengawas Syariah dengan Pendekatan Sharia Compliance pada Lembaga Keuangan Mikro Syariah (Studi Kasus pada USPPS BMT Sunan Drajat) Eny Latifah; Zahara Fika
Journal of Finance and Business Digital Vol. 1 No. 1 (2022): March 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Tujuan penelitian ini adalah ingin mengetahui peran yang dilakukan oleh Dewan Pengawas Syariah dalam menjalankan kinerjanya dengan pendekatan sharia compliance di Lembaga Keuangan Mikro Syariah (LKMS) yang bernama Unit Simpan Pinjam Pembiayaan Syariah Baitul Maal wat-Tamwil Sunan Drajat. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan tehnik analisis data memadukan Triangulasi data dengan harapan dapat mendapatkan informasi yang sesuai dengan fakta. Hasil penelitian adalah peran yang dilakukan Dewan Pengawas Syariah USPPS BMT Sunan drajat dengan menggunakan pendekatam sharia compliance meliputi: Melakukan Pengawasan dan Audit atas kegiatan operasional, produk-produk dengan kesesuaian akad-akad syariah yang diterapkan agar jauh dari riba atau hal-hal yang diharamkan syariah dengan mendapat pengontrolan langsung oleh Dewan Pengawas Syariah.

Perspektif Ekonomi Islam Atas Manajemen Operasional Mompreneur (Studi Kasus Di Pawon Eco Lamongan) Addina Hunafa; Eny Latifah
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 2 (2023): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

The purpose of this study was to find out: (1) operational management of mompreneur at Pawon Eco Lamongan, (2) Islamic economic perspective on operational management of mompreneurs at Pawon Eco Lamongan. This research uses descriptive qualitative method with case study type. To collect data is done by interview, observation, and documentation. To prove the validaty of the data using triangulation. Sources and data analysis techniques used are data collection, data reduction, data presentation, and conclusion drawing/verification. The results of the study show that: (1) Operational management of momprenenur at Pawon Eco has 3 main aspects, namely masrketing, production, and finance, in which there are functions including planning starting with the intention, business description, determining the business location, determining the production process, determining the employees, determining the marketing process, and determining the price. Organizing is done by determining employees, determining employee salaries, and determining resellers. Actuating in its implementation considers service quality, material considerations, considers the quality of employees, and the capital used is personal capital. Controlling by means of supervision of product materials, supervision of employees, supervision of market prices, supervision of tools/machines, and supervision of the fulfillment of results for customers. (2) The perspective of Islamic economics on the operational management of mompreneurs at Pawon Eco has generally been carried out in accordance with the principles of Islamic economics, including monotheism, morality, justice, balance, and individual freedom.

Perilaku Konsumsi Dalam Perspektif Ekonomi Islam: Studi Kasus Mahasantri Putri Pondok Pesantren Tarbiyatut Tholabah Kranji Paciran Lamongan Siti Nur Jamiâ€™uswaniyah; Eny Latifah
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8894

This study aims to find about: (1) the consumption behavior of female female student at the Tarbiyatut Tholabah Islamic Boarding School Kranji Paciran Lamongan, (2) an Islamic economic perspective on the consumption behavior of female female student at the Tarbiyatut Tholabah Islamic Boarding School Kranji Paciran Lamongan. This research method used is qualitative with the type of study research case. To collect data is done by interview, observation and documentation. The results of this study are: (1) consumption behavior of female student of the Tarbiyatut Tholabah Islamic Boarding School in consuming an item prioritizes want over needs., (2) the consumption behavior of female female student at the Tarbiyatut Tholabah Islamic Boarding School is not yet in accordance with Islamic economic principles related to the principles simplicity.

ANALISIS SWOT DALAM MENGEMBANGKAN UNIT USAHA PADA KOPERASI SYARIAH Eny Latifah; Lutfi Auliyah; Yazid Al-Busthomi; Lailiyatul Azizah
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 02 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i02.340

The purpose of this study was to determine the development of existing business units in the sharia cooperative BMT Sunan Drajat by using SWOT analysis. The research method used is descriptive qualitative using data analysis that combines data triangulation to get results that are in accordance with reality. The results showed that the development of business units in the sharia cooperative of BMT Sunan Drajat included: Department Store, Garam Samudera, Laundry, Printing, Book & Photocopy Stores, Putra Putri Canteen, Sunan Drajat Islamic Boarding School Cooperative. Its strength is the strong collaboration between stakeholders, students, alumni and the community around Sunan Drajat, which has relatively cheap prices in each business unit, both goods and services provided. Threats faced are competitors who have digitization facilities and market share that has expanded first. The weakness in the development of business units is the lack of available resources that can be relied on as a whole so that in its implementation it is less than optimal, unable to keep up with existing technological advances so that it is less than optimal in the production process of goods and services.

AKUNTANSI SYARIAH UNTUK PRODUK WADIAH YAD DHAMANAH PADA KOPERASI SYARIAH KSPPS BINA SYARIAH UMMAH BANJARWATI PACIRAN LAMONGAN Wanala Abdillaika Martiwi; Ismy Tsaniyah Nur Rohmawati; Muhammad Mamdukh; Primadia Nabila Putri; Eny Latifah
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 02 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i02.344

The purpose of this study was to determine sharia accounting practices for Wadiah Yad Dhamanah products for savings products at KSPPS Bina Syariah Ummah Banjarwati Paciran Lamongan. The research method is descriptive qualitative method using triangulation data analysis by combining documentation, observation and interview instruments. The results of this study show the application of savings products that use the principle of Wadiah Yad Dhamanah at KSPPS Bina Syariah Ummah. The application of wadiah products using names includes: Sitakwa, Simpendik (education savings), Siharoh (Hajj and Umrah savings), Sihara (holiday savings), sitabah (sacrificial savings and savings, and futures welfare savings. Services provided by KSPPS Bina Sharia Ummah for products that use the principle of Wadiah Yad Dhamanah is to provide savings facilities that can be withdrawn at any time needed and are still within relatively easy reach.

FUNDRAISING SERTA PENDISTRIBUSIAN PAJAK DAN ZAKAT DI INDONESIA Eny Latifah; Suroso Suroso; Donny Prastya
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 02 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i02.491

The purpose of this study is to determine the role of zakat in the economic sphere, especially in fundraising and distribution. The research method used is library research by combining data sources from books and reports on previous research results. The result of this research is that tax fundraising can be seen from the performance of tax officers in carrying out their duties in ensuring that taxpayers fulfill their tax obligations while fundraising zakat comes from 5 groups of obligatory zakat whether issued for zakat fitrah or zakat maal. We can know the distribution of taxes from the taxes collected from the income received by each taxpayer, which will be used and managed by the government for the development of areas in need, while the distribution of zakat through institutions such as BAZNAS, LAZ, LAZISMU, LAZINU and others to be given to mustahik zakat taking into account the provisions of Islamic sharia both from the terms and pillars that exist.

The Role of Fintech (Financial Technology) in the Mobile Banking-Based Non-Cash Payment System (Actionspay) in Islamic Microfinance Institutions Eny Latifah
Indonesian Journal of Banking and Financial Technology Vol. 1 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v1i1.2599

The purpose of this study was to determine the role of using financial technology in a non-cash payment system based on mobile banking with the ActionsPay application at KSPPS BMT Bina Ummat Sejahtera Islamic Microfinance Institutions. This research method uses a descriptive qualitative approach with data analysis techniques by combining data triangulation: observation, documentation and interviews to obtain information and data to obtain results that are in accordance with the facts. The results of the study show that the role of fintech in the non-cash payment system is (1) Facilitating access to checking savings balances both before and after non-cash payments, (2) Accelerating the performance of Islamic Microfinance Institutions in knowing transactions that take place at any time when non-cash payments occur. cash, (3) Become a media and facilitator for Islamic Microfinance Institutions in providing services to non-cash payment system users, and (4) Encouraging the government to implement green economy, especially in efforts to reduce the use of paper and ink in the operations of Islamic Microfinance Institutions.

The Practice of Mark Up Pricing in Determining the Selling Price of Gold Jewelry: The Perspective of Islamic Business Ethics Eny Latifah; Moh. Efendy Baharuddin Yusuf
International Journal of Global Sustainable Research Vol. 1 No. 2 (2023): October 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijgsr.v1i2.498

The purpose of this research is to find out: (1) The practice of Mark Up Pricing in setting the selling price of gold jewelry at H. Abdul Mukhid's shop; (2) Islamic business ethics on the practice of Mark Up Pricing in setting the selling price of gold jewelry at H. Abdul Mukhid's shop. The research method used is qualitative with the type of study Case. The results of the study are (1) Pricing of H. Mukhid's gold jewelry shop using the Mark Up pricing method, with a profit of Rp20,000 for gold jewelry produced by himself, and a profit of Rp15,000-Rp20,000 for jewelry purchased (kulakan) at sales and loper; (2) Islamic business ethics in Mark Up Pricing for pricing by applying the principles of (a) Unity: working for worship and done in a halal way; (b) Balance: maintaining customer trust by providing pure gold products of the highest quality; (c) Free will: Free to determine the best staples and provide orders in a timely manner; (d)Responsibility, honesty: accepting resale on the condition that it does not come from stolen gold, (e)Truth, and honesty: honest in taking standard profits and not high either own production or from other parties, (f)Tolerance and friendliness: Buyers will be given recommendations if the store does not have the product they are looking for, and (g)Openness and freedom: Accepting criticism and suggestions from buyers in order to improve quality and service.

Sharia Accountant In the Era of Industrial Revolution 5.0 Eny Latifah
International Journal of Integrated Science and Technology Vol. 1 No. 3 (2023): September 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijist.v1i3.485

This research aims to show how to maintain the existence of the Sharia accountant profession in the era of the Industrial Revolution 5.0 .The research method is qualitative with the type of literature study. The result of the research is that the existence of the Islamic accountant profession in the era of the industrial revolution 5.0 in Indonesia will still be maintained in various ways, namely: (1) Designing assignments that are not routine and not structured, where the performance of judgment and wisdom really requires human mindset and special skills that can only be done by humans and cannot be done by technology such as robots or other technological tools; (2) Using Technical Skill and Ethics (TEQ) by understanding relevant technology and playing a role with ethics and a sense of responsibility not only to stakeholders in the world but to Allah SWT in the afterlife; (3) The task of Islamic accountants as supervisors of sharia-based industries provides a great opportunity for Islamic accountants to maintain their existence with the development of Islamic entities on sharia principles and rules in the digital era; (4).There is no need to worry about the upcoming threats to the 5.0 industrial revolution in the Islamic accounting profession because technological developments cannot be prevented. However, what must be done is to adapt and learn and improve the quality of accounting education by providing services both virtual and conventional in order to create the quality of students who are competent in the field of accounting; and (5) Technology will forever be unable to replace the role of ethics and Islamic religious values and principles in the concept of business or transactions based on Islamic sharia.

Harvest Payment System in Workers' Wages: an Islamic Economic Perspective Eny Latifah; Hannik Lailatul Fitroh
International Journal of Integrated Science and Technology Vol. 1 No. 3 (2023): September 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijist.v1i3.502

This research aims to show how to maintain the existence of the Sharia accountant profession in the era of the Industrial Revolution 5.0 .The research method is qualitative with the type of literature study. The result of the research is that the existence of the Islamic accountant profession in the era of the industrial revolution 5.0 in Indonesia will still be maintained in various ways, namely: (1) Designing assignments that are not routine and not structured, where the performance of judgment and wisdom really requires human mindset and special skills that can only be done by humans and cannot be done by technology such as robots or other technological tools; (2) Using Technical Skill and Ethics (TEQ) by understanding relevant technology and playing a role with ethics and a sense of responsibility not only to stakeholders in the world but to Allah SWT in the afterlife; (3) The task of Islamic accountants as supervisors of sharia-based industries provides a great opportunity for Islamic accountants to maintain their existence with the development of Islamic entities on sharia principles and rules in the digital era; (4).There is no need to worry about the upcoming threats to the 5.0 industrial revolution in the Islamic accounting profession because technological developments cannot be prevented. However, what must be done is to adapt and learn and improve the quality of accounting education by providing services both virtual and conventional in order to create the quality of students who are competent in the field of accounting; and (5) Technology will forever be unable to replace the role of ethics and Islamic religious values and principles in the concept of business or transactions based on Islamic sharia.

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