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All Journal Islamic Economic and Business Journal Jurnal Ekonomi, Manajemen, Akuntansi
Shadriyah Shadriyah
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance Social Sciences

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PERAN DAN TANGGUNG JAWAB DEWAN PENGAWAS SYARIAH PADA LEMBAGA PERBANKAN SYARIAH DI INDONESIA Shadriyah Shadriyah; Akmal Ihsan
Islamic Economic and Business Journal Vol 4, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v4i1.3500

Abstract

This article examines the roles and responsibilities of the Sharia Supervisory Board (DPS) for the practice of Islamic banking in Indonesia. This paper is considered important because seeing the current phenomenon, there are still some sharia banks that deviate from sharia principles, such as poor governance that harm customers. This study uses a normative approach with legal review, namely the laws and fatwas of the DSN-MUI. The results show that SSB acts as an agency that provides education to internal auditors to carry out internal sharia reviews related to the management of Islamic banks. In addition, SSB also functions as a mediator between Sharia Banking and the National Sharia Council in making fatwas. The responsibility of DPS is to ensure and supervise the suitability of the operational activities of a Sharia Bank according to the role of DSN-MUI and to submit all periodic monitoring reports to DSN. For the sake of perfecting the roles and responsibilities of SSB, maqashid sharia must also be considered, taking into account the aspects of religion (al- din), soul (an-nafs), minds (al-aql), property (al-mal) and descendants (an- nasl) so that the benefit is maintained and get blessings from rahamatan lil alamin.
MANAJEMEN PENGELOLAAN ZAKAT DI ERA NEW NORMAL Shadriyah Shadriyah
Islamic Economic and Business Journal Vol 2, No 1 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.288 KB) | DOI: 10.30863/iebjournal.v2i1.2988

Abstract

Penelitian ini mengkaji persoalan manajemen pengelolaan zakat di era new normal.Karena di masa pandemi saat ini pengumpulan zakat mengalami peningkatan sehingga perlunya manajemen zakat yang disesuaikan dengan pola hidup baru masyarakat. Penelitian ini tergolong jenis penelitian deskriptif kualitatif dengan metode library research (Penelitian Pustaka). Hasil penelitian menunjukkan bahwa pertama, konsep zakat merupakan kewajiban bagi setiap muslim untuk mengeluarkan sebagian hartanya yang telas mencapai nishabnya dan wajib untuk dilaksanakan. Kedua, new normal merupakan kondisi baru yang ada dan merubah perilaku masyarakat setelah munculnya virus Corona.Ketiga, Manajemen zakat James Stoner di era pandemi saat ini sangat penting untuk dikelola dengan baik.Dalam teori James Stoner ada empat konsep yaitu Perencanaan yang sesuai dengan kondisi masyarakat era new normal, organizing (organisasi), actuating(tindakan), dan controlling (pengawasan).Empat konsep tersebut menjadi urgent dalam pelaksanaan pengelolaan zakat di era new normal agar pelaksanaannya berjalan dengan efektif.This study examines the problem of zakat management in the new normal era. Because in the current pandemic the collection of zakat has increased so that the need for zakat management is adjusted to the new lifestyle of the community.This research is classified as a type of qualitative descriptive research with library research method (Pustaka Research). The results showed that first, the concept of zakat is an obligation for every Muslim to spend some of his wealth that has reached his nishabnya and must be carried out.Second, new normal is a new condition that exists and changes people's behavior after the emergence of the Corona virus.Third, James Stoner zakat management in the current pandemic era is very important to be managed properly. In James Stoner theory there are four concepts, namely planning in accordance with the conditions of the new normal era society, organizing (organization), actuating (action), and controlling (supervision). The four concepts become urgent in the implementation of zakat management in the new normal era so that the implementation runs effectively.
Analisis Kelayakan Investasi Franchise Dalam Meningkatkan Usaha Kuliner Bagi Pengusaha Muda : Studi Usaha UMKM Booth Container Muh. Syahrul Ramadhan; Ismail Keri; Shadriyah Shadriyah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11423

Abstract

Penelitian ini bertujuan menganalisis sistem pelaksanaan dan kelayakan investasi franchise dalam meningkatkan usaha kuliner bagi pengusaha muda, khususnya model booth container di Kabupaten Bone. Penelitian menggunakan metode kualitatif dengan pendekatan lapangan, melibatkan wawancara mendalam dan observasi terhadap pelaku usaha franchise, serta pengumpulan data sekunder dari literatur terkait. Analisis dilakukan secara deskriptif melalui tahapan pengumpulan, reduksi, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa kelayakan investasi franchise ditentukan oleh pengelolaan manajemen keuangan yang efektif, meliputi arus dana keluar, penyediaan dana, total investasi awal, dan efisiensi penggunaan dana. Pengusaha muda cenderung memanfaatkan modal pribadi, menerapkan pencatatan keuangan digital, dan melakukan efisiensi biaya. Faktor non-keuangan yang berpengaruh meliputi kualitas produk, harga kompetitif, lokasi strategis, dan promosi efektif melalui media sosial. Kombinasi aspek finansial dan non-finansial ini menjadi kunci daya saing dan keberlanjutan usaha. Temuan ini menegaskan pentingnya perencanaan matang dan strategi pemasaran tepat bagi pengusaha muda yang ingin memulai bisnis kuliner berbasis franchise, sehingga dapat meminimalkan risiko sekaligus memaksimalkan potensi keuntungan.
Co-Authors Akmal Ihsan Ismail keri Muh. Syahrul Ramadhan