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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Tahkim (Jurnal Peradaban dan Hukum Islam) MUQTASID Hayula: Indonesian Journal of Multidisciplinary Islamic Studies Jurnal ASET (Akuntansi Riset) Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Amwaluna Jurnal Ekonomi dan Keuangan Syariah Indonesian Journal of Islamic Economics Research JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Islamic Business and Economic Review (JIBER) Jurnal Riset Ekonomi Syariah Bandung Conference Series : Sharia Economic Law Bandung Conference Series : Syariah Banking Jurnal Riset Perbankan Syariah Influence: International Journal of Science Review Amwaluna: Jurnal Ekonomi dan Keuangan Syariah

ifa hanifia senjiati

(Id Sinta : 6013836 ) Universitas Islam Bandung

Author-ID : 5439404

Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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KAJIAN TENTANG PRINSIP MODEL PENCATATAN LAPORAN KEUANGAN DALAM PERSPEKTIF AL-QUR’AN Ifa Hanifia Senjiati; N. Eva Fauziah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 1 No 1 (2015): JRAK - Januari 2015
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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

ABSTRACT : Recording of financial statements that have been made, both individually and institutions (especially microfinance) didn‟t disclouse financial statements properly. This is caused by alack of understanding of human resources for the recording of the financial statements. Human resources there are not easy to understand the concepts and principles accounting as regulated financial accounting standards, as shown by the fact tha tthe results of the training to the public and the results of research on the Financial Statements of Cooperation Islamic Financial Services Based on this phenomenon, to make it easy for accountants (recorder) recording the model prepared financial statements derived from the AL-Quran with monotheism foundation that gave spawned to the operational principle of the model KITAB consist in Kerjakan, Istiqamah, Tulis, Adil dan Beruntung.

LITERASI KEUANGAN SYARIAH BAGI ANAK SCHOOL AGE (Studi Kasus Pada Siswa Kelas 2 SD Darul Hikam Bandung) Ifa Hanifia Senjiati; Arif Rijal Anshori; Ira Siti Rohmah Maulida; yadi wahyudin
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 2, No 2, (2018)
Publisher : Univeristas Islam Bandung

Sharia financial literacy index in Indonesia by Financial Services Authority in 2016 is 8%. Consists of the youngest respondents aged 13-15 years. The index level of Islamic financial literacy at that age is 2.2%. It means that under 13 years of age in the elementary school category or school age has never been studied. Formulation and objectives of the study (1) to know the concept of Islamic financial literacy for school age children and (2) to analyze the level of syariah financial literacy in 2nd grade students of SD Darul Hikam Bandung.The method used is descriptive analysis method, with 43 samples as respondents. Techniques of research using interviews assisted with research instruments of list questions in the google form. The results showed that 1) financial literacy for school age has 20 indicators that are divided into 3 categories: money literacy, money management literacy, and syariah financial literacy. And 2) syariah financial literacy in 2nd grade students of SD Darul Hikam as much as 68,8% respondents have syariah financial literacy at level of sufficient literate.

EFEKTIFITAS PROGRAM CSR SALAM BRIS PADA PENINGKATAN KOMPETENSI MAHASISWA DI LABORATORIUM BANK MINI SYARIAH eva Fauziah; Ifa Hanifia Senjiati; Sandy Rizki Febriadi
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 2, No 1 (2018)
Publisher : Univeristas Islam Bandung

Corporate Social Responsibility(CSR) bidang pendidikan telah menjadi perhatian perbankan syariah. Salah satu bentuk inovasi kegiatan CSR bidang pendidikan perbankan syariah adalah pemberian sofware aplikasi bank mini syariah untuk diterapkan di laboratorium bank mini syariah perguruan tinggi. Hasil menunjukkan bahwa Program CSR Salam BRIS di Bank BRI Syariah memenuhi tiga kriteria dari empat kriteria indikator program CSR yaitu memiliki rencana kegiatan, keterlibatan berbagai unit dan komponen dalam program tersebut, dan program berlandaskan kebijakan strategis. Kompetensi mahasiswa pada laboratorium Bank Mini Syariah di Perguruan Tinggi sebelum menggunakan program salamBris masuk kategori ragu-ragu karena belum pernah mengalami praktik magang atau kuliah kerja lapangan di perbankan. Adapun setelah memperoleh pembelajaran bank mini syariah dengan SalamBris memiliki nilai 81,67% (dalam kompetensi yang baik secara rata-rata. Artinya, salamBris memberikan peningkatan terhadap kompetensi mahasiswa di laboratorium bank mini syariah. Efektifitas Program CSR Salam BRIS terhadap peningkatan kompetensi mahasiswa di Laboratorium Bank Mini Syariah termasuk kategori cukup efektif berdasarkan penilaian perbandingan antara output dan input atau pre test dan post test. Adapun menggunakan perbandingan paired t-Test sample terdapat perbedaan antara sebelum dan sesudah pembelajaran menggunakan salamBris

Strategy To Improve The Potential Waqf Asset Management in Indonesia : Efficiency Approach Ifa Hanifia Senjiati; Winwin Yadiati
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.40044

waqf is the subject of discussion in the global issue. waqf is one of the instruments for economic recovery during a pandemic. The development of waqf is not accompanied good waqf management. The encountered problems are nadzir has insufficient knowledge an its causing inefficiency in managing waqf assets. Efficiency waqf institutions is measured by comparing targets and program planning and the data obtained are still descriptive.The urgency of this study is to analyze the efficiency of waqf management and how to develop its potential in the future. Thus, the qualitative method with Data Envelopment Analysis was used. The objects were five waqf institutions registered in the Indonesian Waqf Board and incorporated as a foundation in the 2014-2017 periods so that 20 financial reports were obtained. Input variables used were the operational costs and depreciation costs on assets under management, while the output variables were the revenue and the utilization of waqf funds. The contribution of this research is to provide solutions and steps that must be taken by nadzir waqf in Indonesia to improve the management of its waqf assets. The results are the consistently efficiency institutions reaching by Dompet Dhuafa Republika (2014-2017). The potential can get higher by reducing operational costs and depreciation assets. And then increasing the revenue and the utilization of waqf funds.

Mudhohi's decision to implement qurban in zakat institutions : a case study in Rumah Zakat institution Ifa Hanifia Senjiati; Yadi Wahyudin
Indonesian Journal of Islamic Economics Research Vol 2, No 2 (2020): Indonesian Journal of Islamic Economics Research
Publisher : Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijier.v2i2.4237

There has been a decline in animal sacrifice in 2012 at LAZ Rumah Zakat. There is a phenomenon that customers are not satisfied with Rumah Zakat services. Thus several factors can influence mudhohi's decision to sacrifice in zakat institutions. Based on these problems the formulation of the research problem is how mudhohi sacrifices decisions at zakat institutions. The research method used is a qualitative method with a descriptive analysis approach. Data collection techniques with interviews to 100 mudhohi. The result is that mudhohi's decision to sacrifice at Rumah Zakat is 93% mudhohi will sacrifice again. Mudhohi's decision to make sacrifices at Rumah Zakat is due to the longer value of superqurban benefits, distribution throughout the country, offering affordable prices, product innovation in the form of corned beef and rendang cans, simple processes, and voucher offers.

Analisis Prioritas Faktor-Faktor Yang Mempengaruhi Minat Muzakki dalam Berzakat, Infaq dan Sedekah di Masa Pandemik Covid-19 Sifa Nursalimah; Ifa Hanifia Senjiati
Jurnal Riset Ekonomi Syariah Volume 1, No. 1, Juli 2021, Jurnal Riset Ekonomi Syariah (JRES)
Publisher : UPT Publikasi Ilmiah Unisba

Abstract. The presence of the covid-19 pandemic in Indonesia has had a significant impact on the declining Indonesia economy. However, in the midst of the covid-19 pandemic, the collection of ZIS at BAZNAS West Java actually increased by 23,85% in the first semester of 2020 when compared to the first semester 2019. Even though many people have lost their livelihoods. The increase in ZIS collection is influenced by several factor that influence muzakki’s interest in tithing, infaq and alms, namely income, religiosity, knowledge and belief. The four factors have different values and influences. The purpose of this is to find out which of the four factors is a priority factor for muzakki’s interest in fulfilling ZIS at BAZNAS West Java. The research method used is descriptive qualitative, with the type of field data. The data sources used are primary and secondary. Data collection techniques through observation, questionnaires, interviews and documentation. While the data analysis technique is using the AHP (Analyical Hierarchy Proces) method. The results of this study are that the general description of the income of muzakki’s in BAZNAS West Java is the majority of ASN with income > Rp. 6.800.000, with a fairly high level of religiosity and good knowledge and belief in BAZNAS. While the priority factors of muzakki’s interest in fulfilling ZIS are income (0,317), religiosity (0.296), belief (0.194) and knowledge (0.193). Abstrak. Hadirnya pandemik covid-19 di Indonesia memberikan dampak yang cukup signifikan terhadap perekonomian Indonesia yang mengalami penurunan. Namun di tengah pandemik covid-19, penghimpunan ZIS di BAZNAS Jawa Barat justru mengalami peningkatan sebesar 23,85% pada semester I tahun 2020 jika dibandingkan semester I tahun 2019. Padahal banyak masyarakat yang kehilangan mata pencahariannya. Peningkatan penghimpunan ZIS ini dipengaruhi oleh beberapa faktor yang mempengaruhi minat muzakki dalam berzakat, infaq dan sedekah yaitu pendapatan, religiusitas, pengetahuan dan kepercayaan. Keempat faktor tersebut mempunyai nilai dan pengaruh yang berbeda. Tujuan dari penelitian ini adalah untuk mengetahui mana dari ke empat faktor tersebut yang menjadi faktor prioritas minat muzakki dalam menunaikan ZIS di BAZNAS Jawa Barat. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan jenis data lapangan. Sumber data yang digunakan yaitu primer dan sekunder. Teknik pengumpulan data melalui observasi, kuesioner, wawancara dan dokumentasi. Sedangkan teknik analisis data yaitu menggunakan metode AHP (Analytical Hierarchi Process). Hasil penelitian ini adalah bahwa gambaran umum pendapatan muzakki di BAZNAS Jawa Barat mayoritas ASN dengan pendapatan > Rp. 6.800.000, dengan tingkat religiusitas yang cukup tinggi dan memiliki pengetahuan dan kepercayaan yang baik terhadap BAZNAS. Sedangkan faktor prioritas minat muzakki dalam menunaikan ZIS adalah pendapatan (0,317), religiusitas (0,296), kepercayaan (0,194) dan pengetahuan (0,193).

Tinjauan Ekonomi Syariah tentang Proyeksi Penerimaan dan Penggunaan Wakaf pada Wakaf Daarut Tauhiid Camila Afiyanti; M. Roji Iskandar; Ifa Hanifia Senjiati
Bandung Conference Series: Sharia Economic Law Vol. 2 No. 1 (2022): Bandung Conference Series: Sharia Economic Law
Publisher : UNISBA Press

Abstract. Based on the results of preliminary observations, that the nominal amount of revenue, use and balance in Daarut Tauhiid waqf management activities in 2015-2019 shows a fluctuating development trend. Overall data on the number of receipts showed an increase until 2018, and in 2019 showed a declining trend. The usage graph is relatively stable and shows an increasing development every year. In contrast to receipts and usage charts, charts for balances show unpredicable (unpredictable) developments. The balance in 2015 to 2016 showed a decrease, then rose to the following years and reached the highest curve in 2018. The balance for 2019 showed a very significant decline.The type of research used is descriptive method with a qualitative approach. The data needed from this study are primary data (interviews with waqf managers) and secondary data (recap documents of DT Waqf activity reports in 2015-2019). As for managing data, the author uses a qualitative research type that is descriptive analysis. In accordance with the title of the study, the analysis used is "trend analysis" (Least Square calculation formula).From the analyzed data, it can be concluded: (a) Waqf at Daarut Tauhiid waqf is in line and in accordance with the provisions of the principles of Islamic Economics management, (b) acceptance and use of waqf at Daarut Tauhiid waqf in Bandung for the 2015-2019 period, showing fluctuating conditions. Nominal amount of revenue shows a significant increase, the average annual revenue is Rp. 28,474,115,196, the average usage every year is Rp. 24.007.086.199.11. The nominal amount of the balance from 2015-2019 shows a fluctuating number. (c) projection of waqf revenue and use at Daarut Tauhid waqf until 2025. The average increase in revenue is Rp. 3.862944 every year. The average increase in usage is Rp. 3,806,191 every year. Based on the conclusions above, it is recommended: (a) The actors (waqf managers) should know the problems of sharia economic law, especially the legal basis and principles of its management so that they can be farthest from things that are prohibited by religion, (b) the Nazirs in accepting and using waqf funds honestly in accordance with the stipulated provisions, (c) waqf managers should continue to conduct analyzes of the public's understanding of Productive and Cash Waqf. Abstrak. Berdasarkan hasil pengamatan pendahuluan, bahwa jumlah nominalpenerimaan, penggunaan dan saldo pada aktivitas pengelolaan wakaf Daarut Tauhiid tahun 2015-2019 menunjukan trend perkembangan yang fluktuatif. Secara keseluruhan data jumlah penerimaan menunjukkan peningkatan sampai tahun 2018, dan tahun 2019 menunjukkan trend menurun. Grafik penggunaan relatif stabil dan menunjukkan perkembangan yang meningkat setiap tahunnya. Berbeda dengan grafik penerimaan dan penggunaan, grafik untuk saldo menunjukkan perkembangan yang unpredicable (tidak dapat diprediksikan). Dari saldo pada tahun 2015 ke tahun 2016 menunjukkan penurunan, kemudian naik ke tahun tahun berikutnya dan mencapai kurva tertinggi tahun 2018. Saldo untuk tahun 2019 menunjukkan penuruan yang sangat signifikan. Jenis penelitian yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Data yang diperlukan dari penelitian ini adalah data primer (wawancara dengan pengelola wakaf) dan data sekunder (dokumen rekap laporan aktivitas Wakaf DT tahun 2015-2019). Adapun dalam mengelola data penulis menggunakan jenis penelitian kualitatif yang bersifat deskriptif analisis. Sesuai dengan judul penelitian, maka analisis yang digunakan adalah “analisis trend” (Rumus perhitungan Least Square). Dari data yang dianalisis dapat ditarik kesimpulan: (a) Wakaf pada wakaf Daarut Tauhiid sudah sejalan dan sesuai dengan ketentuan pada prinsip prinsip pengelolaan Ekonomi Syariah, (b) penerimaan dan penggunaan wakaf pada wakaf Daarut Tauhiid Bandung periode 2015-2019, menunjukkan kondisi yang fluktuatif. Jumlah Nominal penerimaan menunjukkan peningkatan yang signifikan, rata rata penerimaan setiap tahunnya sebesar Rp. 28.474.115.196, rata rata penggunaan setiap tahun sebesar Rp. 24.007.086.199,11. Jumlah nominal saldo dari tahun 2015-2019 menunjukkan angka yang fluktuatif. (c) proyeksi penerimaan dan penggunaan wakaf pada wakaf Daarut Tauhiid sampai dengan tahun 2025. Rata rfata kenaikan penerimaan sebesar Rp. 3.862944 setiap tahun. Rata rata kenaikan penggunaan sebesar Rp. 3.806.191 setiap tahun. Berdasarkan kesimpulan di atas, disarankan : (a) Para pelaku (pengelola wakaf) hendaknya mengetahui masalah hukum ekonomi syari’ah terutama dasar dasar hukum dan prinsip prinsip pengelolaannya sehingga bisa terjauh dari hal-hal yang di larang oleh agama, (b) para Nazir dalam melakukan penerimaan dan penggunaan dana wakaf dengan jujur sesuai dengan ketentuan ketentuan yang ditetapkan, (c) para pengelola wakaf hendaknya terus melakukan analisis-analisis tentang pemahaman masyarakat terhadap Wakaf Produktif dan Uang.

Pengaruh Indikator Kelembagaan terhadap Indikator Dampak Zakat pada Lembaga Amil Zakat di Indonesia Agnes Yulyanti; Ifa Hanifia Senjiati; Iwan Permana
Bandung Conference Series: Sharia Economic Law Vol. 2 No. 1 (2022): Bandung Conference Series: Sharia Economic Law
Publisher : UNISBA Press

Abstract. The potential for collecting zakat funds in Indonesia is quite large and is expected to help reduce poverty and improve people's welfare. In this case, LAZ as a zakat management organization that is managed independently by the community has a very important role because the absorption of zakat funds by LAZ is greater than BAZNAS. However, according to BPS data, the poverty rate in Indonesia is still increasing. Therefore, this study focused on evaluating the performance of LAZ based on institutional indicators with the aim of knowing the description of institutional indicators on LAZ in Indonesia, description of indicators of the impact of zakat on LAZ in Indonesia and the influence of institutional indicators on indicators of the impact of zakat on LAZ in Indonesia. Based on this phenomenon, the problem of this research is formulated as follows (1) What is the picture of institutional indicators on LAZ in Indonesia? (2) What are the indicators of the impact of zakat on LAZ in Indonesia? (3) How is the influence of institutional indicators on indicators of the impact of zakat on LAZ in Indonesia?. The research method used is descriptive verification with data analysis carried out through statistical calculations. The results of the study show that institutional indicators and impact indicators on LAZ in Indonesia are in a fairly good category and there is an influence of institutional indicators on indicators of the impact of zakat on LAZ in Indonesia. Abstrak. Potensi pengumpulan dana zakat di Indonesia cukup besar dan diharapkan dapat membantu menekan angka kemiskinan serta meningkatkan kesejahteraan masyarakat. Dalam hal ini, LAZ sebagai organisasi pengelola zakat yang dikelola masyarakat secara swadaya memiliki peran yang sangat penting karena penyerapan dana zakat yang dilakukan LAZ lebih besar dari BAZNAS. Namun demikian, menurut data BPS, tingkat kemiskinan di Indonesia masih mengalami peningkatan. Oleh karena itu, maka penelitian ini di fokuskan untuk mengevaluasi kinerja LAZ berdasarkan indikator kelembagaan dengan tujuan untuk mengetahui gambaran indikator kelembagaan pada LAZ di Indonesia, gambaran indikator dampak zakat pada LAZ di Indonesia dan pengaruh indikator kelembagaan terhadap indikator dampak zakat pada LAZ di Indonesia. Berdasarkan fenomena tersebut, maka permasalahan penelilian ini dirumuskan sebagai berikut: (1) Bagaimana gambaran indikator kelembagaan pada LAZ di Indonesia? (2) Bagaimana gambaran indikator dampak zakat pada LAZ di Indonesia? (3) Bagaimana pengaruh Indikator kelembagaan terhadap indikator dampak zakat pada LAZ di Indonesia?. Metode penelitian yang digunakan adalah deskriptif verivikatif dengan analisis data dilakukan melalui penghitungan statistik. Hasil penelitian menunjukkan bahwa indikator kelembagaan dan indikator dampak zakat pada LAZ di Indonesia berada pada kategori cukup baik serta terdapat pengaruh indikator kelembagaan terhadap indikator dampak zakat pada LAZ di Indonesia.

Pengaruh Persepsi Konsumen terhadap Penerapan Manajemen Pariwisata Halal Pemandian Air Panas Sari Ater Kabupaten Subang Jawa Barat Nur Kholifa Mija; Ifa Hanifia Senjiati; Ira Siti Rohmah Maulida
Bandung Conference Series: Sharia Economic Law Vol. 2 No. 2 (2022): Bandung Conference Series: Sharia Economic Law
Publisher : UNISBA Press

Abstract. Halal tourism is an activity that is supported by various facilities and services provided by the government, entrepreneurs and even the community who are able to meet sharia provisions. One of the halal tourism in Indonesia that already has a halal certificate is Sariater. based on the observation that the available bathing places are still mixed between men and women, this is a problem for research conducted by the author. The formulation and purpose of the study was to determine the effect of consumer perceptions on the implementation of halal tourism management. This research method uses quantitative research methods using simple linear regression analysis. The sample of this study amounted to 91 respondents. Collecting data using a questionnaire. The results of the study show that consumer perceptions have no effect on the application of halal tourism management, meaning that the Sari Ater hot spring still applies halal tourism management regardless of consumer perceptions. Abstrak. Wisata halal adalah kegiatan yang didukung dengan berbagai fasilitas serta layanan yang disediakan oleh pemerintah, pengusaha bahkan masyarakat yang mampu memenuhi ketentuan syariah. salah satu wisata halal di Indonesia yang telah memiliki sertifikat halal adalah Sariater. berdasarkan observasi bahwa tempat pemandian yang tersedia masih tercampur antara laki – laki dan perempuan maka ini menjadi masalah penelitian yang dilakukan penulis. Rumusan dan tujuan penelitian adalah untuk mengetahui pengaruh persepsi konsumen terhadap penerapan manajemen pariwisata halal. Metode penelitian ini menggunakan metode penelitian kuantitatif dengan menggunakan analisis regresi linear sederhana. Sampel penelitian ini berjumlah 91 responden. Pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan persepsi konsumen tidak berpengaruh terhadap penerapan manajemen pariwisata halal artinya bahwa pemandian air panas sari ater tetap menerapakan manajemen pariwisata halal tanpa menghiraukan persepsi konsumen.

Tinjauan Fikih Mua’malah dan Pasal 606 KHES terhadap Praktik Pareaneun di Desa Cilewo Kabupaten Karawang Sri Wulan; Siska Lis Sulistiani; Ifa Hanifia Senjiati
Bandung Conference Series: Sharia Economic Law Vol. 2 No. 2 (2022): Bandung Conference Series: Sharia Economic Law
Publisher : UNISBA Press

Abstract. Communities in Cilewo Village, District Karawang often carries out accounts payable called pareaneun, in which in practice there is a difference in the nominal debt given with a larger nominal amount of receivable payments to the creditor. This indicates that the debtor seems to have been harmed by the difference between the nominal amount of the loan and the payment. The purpose of this study was to determine the payment od debts in fiqh mua’malah and Article 606 KHES in the practice of pareaneun or debts with payment using grain in Cilewo Village, Karawang Regency with the provisions of Mua’malah Fiqh and Article 606 KHES. The results of the study show that the practice of pareaneun is not legal according to mua’malah fiqh, and the practice of pareaneun is not in accordance with the provisions of Article 606 KHES because there is an excess in the payment of the principal debt required and this loan has the practice of usury because it brings benefits or benefits that have been required at the beginning of the agreement. Abstrak. Abstrak. Masyarakat di desa Cilewo Kabupaten Karawang sering memiliki hutang yang disebut pareaneun, dimana dalam prakteknya terdapat selisih jumlah nominal hutang dengan jumlah nominal pembayaran yang lebih besar kepada kreditur. Hal ini menunjukkan bahwa peminjam tampaknya telah terpengaruh oleh perbedaan antara jumlah nominal pinjaman dan pembayaran. Penelitian ini bertujuan untuk mengetahui praktik pareaneun menurut fiqh mu'malah dan menurut pasal 606 KHES dalam praktik pareaneun atau utang dengan pembayaran menggunakan gabah di desa Cilewo, Kabupaten Karawang. Penelitian ini menggunakan metode deskriptif analisis dengan pendekatan studi kasus, dalam hal ini sedang dikaji dalam tatanan hukum dan peraturan untuk menganalisis kepatuhan praktik pareaneun di desa Cilewo, Kabupaten Karawang, dengan ketentuan fiqh Mua’malah dan Pasal 606 KHES. Hasil penelitian menunjukkan bahwa praktik pareaneun tidak sah menurut fiqh mua’mala, dan praktik pareaneun tidak sesuai dengan ketentuan Pasal 606 KHES, karena terdapat kelebihan pembayaran pokok yang diminta, dan pinjaman ini memiliki praktek riba, karena manfaat atau manfaat yang diminta di awal akad.

Co-Authors 10010321021, Nuraip Agnes Yulyanti Alifia Nur Shafa Alpiah Trisna Dewi Alpiah Trisna Dewi Ananda Reynaldi Ruhiat Anshori, Arif Rijal Athiyatul Fattah Camila Afiyanti Delia Anggraeni Delia Dwiyanti Hasanah Eri Rif'ah Hasanah Eva Fauziah Eva Fauziah Febriadi, Sandy Rizki Hilman Nurul Aripin Himayasari, Neng Dewi Ibnu Muhammad Zibran Imas Maesah Itsnaina Lathifah Ridwan Iwan Permana Iwan Setiawan M. Roji Iskandar Mamat Rachmat Effendi Maulida, Ira Siti Rohmah Muhammad Danu Attaraya Muhammad Fikri Rais Mubarok Neng Dewi Himayasari Nur Kholifa Mija Putri Fitriya Salsabila ridwan, itsnaina lathifah sabila azzahra Sifa Nursalimah Siska Lis Sulistiani Sri Wulan Wahyudin, Yadi Wijayanti, Intan Manggala Winwin Yadiati Yadi Wahyudin yadi wahyudin Zaini Abdul Malik Zaldy Suhatman, Zaldy Zia Firdaus Nuzula

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