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All Journal Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis
Ach. Afin
Universitas Ibrahimy
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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IMPLEMENTASI TRANSAKSI PEMBIAYAAN GRIYA DALAM PERSPEKTIF FIKIH MU’AMALAH DI BANK SYARIAH INDONESIA KANTOR CABANG PEMBANTU SITUBONDO Ach. Afin; R. Fakhrurrazi
Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam Vol. 3 No. 2 (2022): Al-Hukmi : Jurnal Hukum Ekonomi Syari’ah dan Keluarga Islam
Publisher : Fakultas Syariah dan Ekonomi Islam, Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1051.69 KB) | DOI: 10.35316/alhukmi.v3i2.2321

Abstract

At this time there are many emerging Islamic banking with the many developments of sharia. The birth of Islamic financial institutions in Indonesia brings an interesting competitive atmosphere in the banking business discourse. In addition to the presence of conventional banks, our society is now presented with alternative options to invest their funds, of course through the presence of Islamic banking services. Islamic banking services offer products with a different scheme from conventional banks. In accordance with the title "sharia" it bears, Islamic banking claims the principle of justice in accordance with Islamic teachings as a differentiator of its identity from conventional banks. Including one of the Islamic banks in Situbondo, namely Bank Mandiri Syariah which is currently changing its name to Bank Syariah Indonesia Of all the products available at BSI, there is one financing product that is currently in great demand by the public, especially at the Bank Shariah Indonesian Cabang Situbondo Branch, namely the Griya financing product. Griya financing is short, medium, or long term financing to finance the purchase of residential (consumer) houses, both new and used, in the developer environment with a murabahah system. In relation to the murabahah concept in Fiqh Mu'amalah, it is necessary to combine its conformity with the practice of home financing transactions at BSI KCP Situbondo, where in practice the margin provisions obtained by BSI are not transparent, when purchasing property uses the practice of debt. , the delivery of money is directly given to the customer, not the BSI party who buys the needs of the customer and many other things that the author does not know. According to the author, this is not appropriate if the contract used is murabahah.
MEKANISME PENYALURAN DANA BANTUAN LANGSUNG TUNAI DI DESA SONOK KECAMATAN NONGGUNONG KABUPATEN SUMENEP PERSPEKTIF HUKUM ISLAM Maulidah Maulidah; Abd. Rahman; Ach. Afin
Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam Vol. 4 No. 1 (2023): Al-Hukmi : Jurnal Hukum Ekonomi Syari’ah dan Keluarga Islam
Publisher : Fakultas Syariah dan Ekonomi Islam, Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/alhukmi.v4i1.3580

Abstract

The Direct Cash Assistance (BLT) to Poor Households aims to assist the economy of impoverished communities due to the increase in fuel prices in October 2005. For the village of Sonok, the Direct Cash Assistance Program is provided to categorized poor communities, who are registered through the data collection by the Central Statistics Agency (BPS) in collaboration with the local government. Based on the above, the core issue is the Islamic Legal Perspective on the Mechanism of Distributing Direct Cash Assistance (BLT) Funds in the Village of Sonok. The research method used in this thesis is a qualitative method with a case study approach. To investigate the research problem, the researcher also employs a descriptive method towards primary and secondary data. The primary data for this thesis is obtained through interviews and documentation. Secondary data consists of information from other sources such as scholarly works, literature, encyclopedias, dictionaries, archives, and research findings related to the problem to be discussed or studied. From the research conducted, it was found that the BLT assistance has been distributed to both registered and unregistered individuals. As a result, those who receive the BLT assistance do not receive the full amount of 300,000 because of the addition of impoverished residents as per the policy of the local village government. The Islamic legal perspective on the distribution of the BLT funds prohibits this practice, as the existing assistance is intended only for those who are registered. Therefore, the assistance should only be given to them, as it is their rightful entitlement as registered recipients. Anything that is rightfully theirs should be conveyed to them, as it is a trust.
Analisis Keuntungan Usaha Budidaya Ikan Lele Dengan Menggunakan Metode Variable Costing (Studi Kasus Kopontren Musa’adah Sumberejo, Situbondo) Amir Amir; Aisatul Badriyah; Ach. Afin; Ahmad Muzayyin
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 2 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i2.3579

Abstract

Penelitian ini bertujuan untuk menganalisis pengusaha ikan lele, yang dimana dalam praktek lapangan menentukan harga jual kebanyakan masih mengikuti harga yang telah ditetapkan di pasar tanpa menghitung berapa biaya yang telah dikeluarkan dalam satu kali panen, akibatnya pendapatan yang diterima tidak sesuai dengan biaya yang telah dikeluarkan. Menghitung biaya dari suatu produk yang dihasilkan merupakan hal yang penting dalam suatu usaha. Perhitungan biaya merupakan hal yang harus dilakukan dengan benar dan sesuai dengan tiap-tiap sumber daya yang digunakan dari setiap kegiatan yang dilakukan untuk menghasilkan barang tersebut karena jika terjadi kesalahan dalam perhitungan biaya produksi, maka akan dapat mempengaruhi keputusan penentuan tarif produk dan tentunya nanti juga akan mempengaruhi keuntungan yang akan didapatkan oleh perusahaan.metode yang bisa digunakan untuk menentukan tarif produk adalah metode variable costing. karena metode variabel costing menyajikan data yang bermanfaat untuk pembuatan keputusan jangka pendek yang menyangkut mengenai perubahan volume kegiatan. Variable costing juga bermanfaat untuk penentuan harga jual jangka pendek Metode penelitian ini menggunakan metode penelitian Kualitatif. Sedangkan data yang dikumpulkan adalah data primer dan data sekunder. Sedangkan metode analisa yang digunakan menggunakan metode varaiable costing. Dari hasil penelitian yang dilakukan didapatkan hasil bahwa dalam pelaksanaannya, unit usaha budidaya ikan lele hanya menghitung harga impas per kilo. Hasil perhitungan keuntungan (laba) di Unit usaha budidaya ikan lele dengan menggunakan pendekatan metode titik impas diketahui nilai keuntungan atau laba unit budidaya ikan lele ini sebesar Rp.555.000.-. Sedangkan untuk perhitungan keuntungan menggunakan metode variable costing mendapatkan keuntungan sebesar Rp. 112.000,. Berdasarkan pernyataan tersebut dapat disimpulkan bahwa dalam menentukan harga pokok produksi, sebaiknya unit usaha budidaya ikan lele menggunakan metode variable costing karena metode ini menghitung biaya lebih rinci dan lebih akurat dalam penentuan harga pokok produksi dari pada metode titik impas.
Co-Authors Abd. Rahman Ahmad Muzayyin Aisatul Badriyah Amir Amir Maulidah Maulidah R. Fakhrurrazi