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All Journal Islamic Economic and Business Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Abd. Hafid
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance Other

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IMPLEMENTASI AKAD MUSYARAKAH MUTANAQISHAH DI LEMBAGA KEUANGAN ISLAM Syahruddin Kadir; Mukhtar Lutfi; Nasrullah Bin Sapa; Abd. Hafid
Islamic Economic and Business Journal Vol 4, No 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v4i2.3754

Abstract

Some consumptive financing at Bank Muamalat and BMT are intended for customers such as mortgage products (home ownership) and vehicles, several types of contracts are executed, namely Musyarakah Mutanaqishah (MMQ). However, financing in the Musyarakah Mutanaqishah (MMQ) contract pattern still faces common problems. This study focuses on knowing the implementation of the Musyarakah Mutanaqishah (MMQ) contract on housing and vehicle financing. The research method used is a descriptive qualitative method with a literature review approach with data collection techniques namely literature study. The results showed that the implementation of the MMQ contract on housing and vehicle financing at Bank Muamalat and BMT was in line with DSN MUI Fatwa No. 73/DSN-MUI/XI/2008 concerning Musyarakah Mutanaqishah (MMQ), due to the existence of terms and conditions that there is a capital contribution of both parties between Islamic financial institutions and customers. The customer asks the financial institution to issue a partnership capital for the purchase of a house/vehicle, then the financial institution also includes partial/complementary capital so that it is referred to as an association/musyarakah then the customer pays the rent, and shares the proceeds with the bank.
Analysis of Accountability and Effectiveness in the Management of BOS Funds in Meeting School Needs Andi Nuraulia; Abd. Hafid
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2541

Abstract

This research analyzes the accountability and effectiveness of BOS fund management at UPT SD Inpres 12/79 Ujung. The research objective is to determine the extent to which BOS fund management meets transparency and accountability standards, as well as to evaluate the effectiveness of its use in supporting operations and improving education quality. This study employs a qualitative descriptive method with a field approach through interviews. Data analysis techniques include data reduction, data presentation, and drawing and verification of conclusions. The research results show that BOS fund management has reflected accountability and effectiveness principles. Funds are managed based on RKAS resulting from deliberations between the principal, teachers, treasurer, and school committee. Transparency is realized through recording, routine reporting, and information openness. Fund usage is well-targeted to support school operations, teacher training, provision of learning facilities, and facility maintenance. This management has been in accordance with Ministry of Education regulations and educational management principles, namely efficiency, participation, and evaluation. This research emphasizes the importance of transparent and accountable fund governance to achieve optimal education quality.
Co-Authors Andi Nuraulia Mukhtar Lutfi Nasrullah Bin Sapa Syahruddin Kadir