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All Journal Akuisisi : Jurnal Akuntansi Madani Jurnal Politik dan Sosial Kemasyarakatan
Anita febriani
UIN Sayyid Ali Rahmatullah Tulungagung
Arts Humanities Economics, Econometrics & Finance Social Sciences

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Perbandingan Anjak Piutang/Take Over Perspektif MUI dan SEBI pada Implementasi Bank Indonesia Melalui Perbankan Syariah Adi Basuki Choirul; Anita Febriani
Akuisisi : Jurnal Akuntansi Vol. 21 No. 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.1501

Abstract

The development of the world of Islamic finance is growing rapidly in Indonesia, one of which is factoring or take over. This research was written and developed to determine the similarities and differences, as well as the concept of factoring or take over initiated by DSN-MUI and SEBI fatwas at Indonesian banks through Islamic banks. The method used is literature review with normative juridical research and observation of phenomena that occur today, which ultimately produces a conceptual paper by describing comparisons about factoring or take over systematically. The results of this study show that the concept of sharia factoring in the DSN-MUI fatwa uses wakalah bil ujrah, and the concept of Hiwalah contract in Bank Indonesia Circular Letter is the concept of debt transfer with Hiwalah muthlaqah and Hiwalah muqayyadah
Relevansi Filantropi Islam Dalam Meningkatkan Kesejahteraan Masyarakat (Studi kasus : masyarakat disekitar Masjid Al Munawar Tulungagung) Anita febriani; Nurhadi Syaifudin Zuhri; Muhammad Agus Salim Lutfi; Agus Eko Sujianto
Madani: Jurnal Politik dan Sosial Kemasyarakatan Vol. 14 No. 2 (2022): MADANI : Jurnal Politik dan Sosial Kemasyarakatan
Publisher : Universitas Islam Darul Ulum Lamongan

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Abstract

The existence of philanthropic activities in the State of Indonesia provides a very positive role for the people of Indonesia with the assistance either in the field or philanthropic institutions or organizations that involve philanthropy. Philanthropy itself is the application of one's generosity to one another, where this activity is not based on demands from the state or government but is a form of love between people. In this article, we want to touch on how the form of channeling Islamic philanthropy in the welfare of the people around the Al Munawar Tulungagung mosque, how Islamic philanthropy can make the surrounding community feel good and have a positive impact on people who earn more. Islamic philanthropy here is focused on improving the welfare of the surrounding community in one of the ways that is carried out, namely channeling Islamic philanthropic funds in zakat, infaq, alms, endowments and also in helping poor surrounding communities. In this paper using qualitative research methods which will make it easier to obtain complete data on how to distribute Islamic philanthropy in the welfare of society, which in this study has literary sources from literature studies. In this Islamic philanthropy review the distribution of funds to the surrounding community in the welfare of the community, both channeling funds directly or through mosque intermediaries.
Co-Authors Adi Basuki Choirul Agus Eko Sujianto Muhammad Agus Salim Lutfi Nurhadi Syaifudin Zuhri