Garuda - Garba Rujukan Digital

Peranan Lembaga Ekonomi Islam Aspek Kajian Sejarah Sosial Politik Ekonomi Naurid Muhammad Rifa’I; Ilyasa Nur Izzati
Madaris: Jurnal Guru Inovatif Vol 3 No 3 (2023)
Publisher : Direktorat GTK Madrasah Ditjen Pendis Kementerian Agama Republik Indonesia

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

The history of the development of Islamic Shari'a since the time of the Prophet Muhammad, is not only focused on the theological cleansing mission. However, Islamic law has become a universal law in running the wheel of life, one of which is the economy. Where the economy, is one of the characteristics of humans as intelligent creatures of God. In addition, the economy becomes a measure of the level of social status in society. During the da'wah of the Prophet Muhammad, it was recorded that the application of Islamic Sharia in the economy was regulated by establishing the Baitul Maal. Baitul Maal literally means a house to collect or store wealth. In addition, Baitul Maal functions as an institution or party that has a special task of handling all the assets of the people, both in the form of state revenues and expenditures. Thus, the concept of Baitul Maal as an Islamic economic platform is the beginning of the long history of cooperatives and banking based on Islamic law. The history of Islam in the context of economic development, and financial management, did not stop until the time of the da'wah of the Prophet Muhammad. However, it continued during the da'wah of Khulafah Al-Rasyidin (a leader who was guided by Allah SWT). It was during the leadership of Khulafah Al-Rasyidin that the Islamic government had a presidential system from 632-661 AD. Likewise, running the People's Economic Institution, which in this case is accommodated by Baitul Mal, continues to experience administrative development. It was during the time of Khulafah Al-Rashidin that economic administration and financial management based on Islamic Sharia began to be revolutionized until the government changed from the presidential term of Khulafah Al-Rashidun to the Moranki Government which began with the establishment of the Umayyad Dynasty. In fact, not only in the Islamic kingdoms of the Middle East, Islamization through the fields of Economics and Finance became one of the effective ways of da'wah in the archipelago until the establishment of the unitary state of the Republic of Indonesia today Abstrak Sejarah perkembangan Syariat Islam sejak zaman Rasulullah SAW, bukan hanya terpaku pada misi pembersihan secara Teologi saja. Namun Syariat Islam menjadi sebuah hukum yang universal dalam menjalankan roda kehidupan dimana salah satuanya adalah perekonomian. Dimana perekonomian, merupakan salah satu ciri manusia sebagai mahluk tuhan yang berakal. Selain itu perekonomian menjadi sebuah ukuran tindak tanduknya tingkat status sosial di masyarakat. Dimasa dakwah Rasulullah SAW, tercatat penerapan Syariat Islam dalam perekonomian diatur dengan cara mendirikan Baitul Maal. Secara harfiyah Baitul Maal, berarti rumah untuk mengumpulkan atau menyimpan harta. Selain itu, Baitul Maal berfungsi sebagai lembaga atau pihak yang mempunyai tugas khusus menangani segala harta umat, baik berupa pendapatan maupun pengeluaran negara . Dengan begitu, konsep Baitul Maal sebagai wadah perkonomian yang bersyariat Islam, merupakan sebab awal dari sejarah panjang koperasi dan perbankan yang berlandaskan syariat Islam. Sejarah Islam dalam konteks perkembangan ekonomi, dan manajemen keuangan, tidak berhenti sampai dimasa dakwah Rasulullah SAW saja. Namun, terus berlanjut dimasa dakwah Khulafah Al- Rasyidin (pemimpin yang mendapat petunjuk Allah SWT). Dimasa kepemimpinan Khulafah Al- Rasyidin lah, pemerintahan Islam bersistem presidensial sejak 632 – 661 M. Begitupun menjalankan Lembaga Perekonomian umat yang mana dalam hal ini diwadahi oleh Baitul Mal, terus mengalami perkembangan secara administratif. Dimasa Khulafah Al- Rasyidin lah, administrasi ekonomi dan manajemen keuangan berdasarkan Syariat Islam mulai direvolusi sampai bergantinya pemerintahan dari presidensial masa Khulafah Al- Rasyidin menuju Pemerintahan Monarki yang diawali dengan berdirinya Dinasti Umayah. Bahkan bukan hanya dikerajaan Islam Timur Tengah saja, Islamisasi melalui bidang Ekonomi dan Keuangan menjadi salah satu jalan dakwah yang efektif di Nusantara hingga berdirinya negara kesatuan republik Indonesia sekarang ini

Prinsip Dasar Operasional Perbankan Syariah Nur Izzati; Muhammad Yazid
Al-Maqashid: Journal of Economics and Islamic Business Vol. 4 No. 1 (2024): April: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v4i1.457

Banking fundamentals play an important role as a framework for all transactions in the field of Islamic finance, including muamalah. Free maghrib (maysir, gharar, haram, usury, and batil), trust and prudence in the administration of Islamic financial activities, and contract-based principles are the basic principles of Islamic finance. These three guidelines should be followed in various activities as they are based on Islamic sharia and the Qur'an and Hadith

EFFECTS OF CASH, ACCOUNTS RECEIVABLE AND CORPORATE PAYMENTS ON PROFITABILITY OF DRINKING WATER SUPPLIES Fitriani, Dini; Nur Izzati; Puja Lestari, Putri
Journal of Economic Empowerment Strategy (JEES) Vol. 7 No. 2 (2024): Volume 7 Number 2, August 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jees.v7i2.17300

This study aims to find out how cash turnover, receivables, and furniture affect the profitability of the Gapura Tirta Rahayu Purwakarta Regional Public Company for Drinking Water from 2016 to 2021. The profitability reflected in ROA is one of the independent variables in this study, and the dependent variables are cash turnover, billing, and inventory. The causal associative method is used in this quantitative research. This study uses purposive sampling and secondary data. Meanwhile, the data was analyzed using SPPS Version 26, descriptive statistics, multiple linear regression, t-test, f-test, and determination coefficient analysis. The results showed that only one component affected profitability inventory turnover. Profitability is partly influenced by cash and debit turnover. The results of the f test showed that the significance value was 0.035, which was below 0.05, and the f value of 27.883 was below the table f 9.28. As a result, the calculation results showed that Ha was accepted. This shows that the turnover of goods, credit and cash affects profitability simultaneously.

Analisis Penerapan PSAK No.14 Persediaan terhadap Pencatatan dan Penilaian Persediaan Perusahaan Produksi Sepatu Izzati, Nur; Hendraliany, Srie; Fauziah, Rieke Gia
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 1 (2025): Januari - Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i1.283

Tujuan disusunnya penelitian ini untuk mengontrol arus keluar masuknya barang. Untuk penilaian persediaan, Perusahaan menggunakan metode First In First Out (FIFO). Karena metode ini menghasilkan nilai persediaan yang lebih rendah dari metode sebelumnya. Pengumpulan data dilakukan melalui observasi, dokumentasi tentang objek penelitian. Proses analisis data dimulai dengan menelaah seluruh data yang tersedia yang bersumber dari hasil observasi. Dari hasil penelitian, ditemukan bahwa PT. YC TEC INDONESIA menggunakan metode pencatatan persediaan perpetual yang terkomputerisasi. Hal ini ditunjukkan dengan pencatatan semua transaksi baik pembelian maupun penjualan ke dalam jurnal. Sedangkan metode penilaian persediaan menggunakan metode rata-rata. Akan tetapi, PT. YC TEC INDONESIA tidak memiliki kartu stok untuk persediaannya, sehingga penilaiannya kurang optimal. Secara umum, pencatatan dan penilaian persediaan pada PT. YC TEC INDONESIA telah sesuai dengan PSAK 14. Perusahaan perlu membuat kartu persediaan untuk persediaannya.

Penerapan Pemasaran Digital Pada UMKM Cireng Gonjreng Di Desa Sukajaya Utami, Indri Putri; Puspasari, Dewi; Izzati, Nur; Fitriani, Dini
Maslahah: Jurnal Pengabdian Masyarakat Vol 6, No 2 (2025)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/maslahah.v6i2.12388

This activity aims to provide training and assistance to UMKM Cireng Gonjreng in Sukajaya Village, Purwakarta Regency, regarding marketing prospects through digital marketing as a marketing strategy to promote their products. The mentoring method is the PAR (Participatory Active Research) method. The training and mentoring phase consists of several activities, including: (1) Observation, (2) Pre-Activity, (3) Activity, (4) Evaluation and monitoring. The result of community service, UMKM Cireng Gonjreng has social media accounts and marketplaces as tools to sell and promote their products. UMKM understands the importance of digital marketing and can also manage social media marketplaces.

Comparative Analysis of Selling Price Determination With The Cost Plus Pricing Method in Mekarsari Umkm IZZATI, NUR; Fitriani, Dini; Suhendi, Dede; Nurhabibah, Alawiyah
Bulletin of Management and Business Vol. 6 No. 1 (2025): March 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v6i1.373

Effective selling price determination is one of the crucial aspects in the sustainability of MSME businesses. The background of this study is the various challenges faced by MSMEs in setting competitive selling prices in the market while providing optimal profits. The main problem lies in the lack of understanding of MSME actors regarding strategic pricing methods, such as cost plus pricing which integrates all cost components and profit margins in determining selling prices. The study focuses on a comparative analysis of selling price determination using the cost plus pricing method with traditional practices that have been carried out by MSME Mekarsari. The novelty of the study lies in the provision of an application model that supports MSME actors in adopting a practical cost-based pricing method that is relevant to local market dynamics. The phenomenon studied shows a gap between production costs and selling prices which results in profit margins not being measured accurately. The qualitative descriptive method was used in this study and the primary data sources were the results of observations and interviews with MSME Mekarsari. The data analysis method uses the calculation of selling price determination using the cost plus pricing method, the full costing approach and variable costing. Empirical findings show that the application of the cost plus pricing method can produce more competitive and measurable selling prices compared to traditional methods. In addition, this study found that the understanding of MSME actors regarding the structure of production costs plays a major role in the success of implementing this method. The results of the study provide strategic recommendations for MSMEs to increase competitive advantage through data-based price and cost analysis.

Prinsip Dasar Operasional Perbankan Syariah Nur Izzati; Muhammad Yazid
Al-Maqashid: Journal of Economics and Islamic Business Vol. 4 No. 1 (2024): April: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v4i1.457

Banking fundamentals play an important role as a framework for all transactions in the field of Islamic finance, including muamalah. Free maghrib (maysir, gharar, haram, usury, and batil), trust and prudence in the administration of Islamic financial activities, and contract-based principles are the basic principles of Islamic finance. These three guidelines should be followed in various activities as they are based on Islamic sharia and the Qur'an and Hadith

Strategies To Increase Entrepreneurial Motivation Through Smart Concepts And Financial Planning In The Pesantren Environment: Strategi Meningkatkan Motivasi Kewirausahaan Melalui Konsep Smart Dan Perencanaan Keuangan Di Lingkungan Pondok Pesantren Avianti, Widiya; Maulana, Dede Yusuf; Izzati, Nur
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 3 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i3.23267

Training conducted by a team of Lecturers for two days, as a Community Service activity as a fulfillment of Tridharma elements. Training to increase entrepreneurial motivation by providing the right material, namely the SMART concept as a motivation in shaping entrepreneurial character and financial planning strategies for beginners with the ability to compile KAS journals, is needed by students as a scientific provision to encourage the desire to become santripreuneur. Participants understand the forms of business that can be implemented along with the types of businesses that need to be avoided. Preparation of “Cash Flow” is one of the important processes in managing business finances so that it can be sustainable. The implementation of this training begins with a Pre-test consisting of six question elements and ends with the implementation of the Post-test training results evaluation of six question elements with different compositions. The evaluation results stated that as much as 85% there was an increase in the ability to learn the concept of SMART entrepreneurship and 70% achieved understanding of financial preparation for beginners, so this activity is in accordance with the aim of increasing entrepreneurial skills and on target is expected to form entrepreneurial character

Analisis Pengelolaan Keuangan Desa Dalam Memaksimalkan Efisiensi Belanja Biaya Pembangunan Desa Babakan Kab. Purwakarta Purwana, Edi; Putri Utami, Indri; Izzati, Nur; MS, Paojan
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2464

This study aims to analyze the effect of village financial management on the efficiency of development expenditure in Babakan Village, Wanayasa District, Purwakarta Regency. Good financial management is a crucial prerequisite to ensure that development budgets are used effectively, transparently, and accountably. This research explores four main aspects of village financial management: planning, implementation, bookkeeping, and reporting. A quantitative approach is applied, using questionnaires distributed to village officials and community members directly involved in development programs. The data is analyzed using simple linear regression to determine the extent of the effect of financial management variables on development expenditure efficiency. The research findings indicate that the implementation of village financial management strategies, including careful budget planning, increased transparency, and community participation, as well as strengthened internal supervision and control, has a positive impact on enhancing the efficiency of village development spending. The study concludes that the better the village’s financial governance, the more efficient the realization of development spending. The study recommends improving the human resource capacity of village officials through financial management training and utilizing information technology to enhance financial accountability processes.

ETOS KERJA BERBASIS NILAI AGAMA PADA PELAKU UMKM WONOGIRI Nur Amalina Izzati; Intan Cahyati; Nabila Nur Fatimah
Jurnal Media Akademik (JMA) Vol. 3 No. 11 (2025): JURNAL MEDIA AKADEMIK Edisi November
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/ftx22s16

Pembangunan ekonomi berbasis komunitas merupakan fondasi penting dalam menjaga keberlanjutan usaha mikro, kecil, dan menengah (UMKM), khususnya di Wonogiri, yang memiliki budaya ekonomi rumahan dan nilai-nilai religius yang kuat dalam menjalankan aktivitas ekonomi sehari-hari. Penelitian ini bertujuan untuk menelaah bagaimana nilai-nilai Islam memengaruhi etos kerja pelaku UMKM di Desa Mojopuro serta bagaimana nilai-nilai tersebut berkontribusi terhadap keberlanjutan usaha. Dengan menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui observasi lapangan, wawancara informal, dan dokumentasi selama pelaksanaan Program Praktikum Profesi Makro. Temuan penelitian menunjukkan bahwa aktivitas kewirausahaan tidak dipandang semata-mata sebagai upaya ekonomi, tetapi juga sebagai bentuk ibadah dan tanggung jawab moral. Nilai-nilai Islam seperti Al-Shalah, Al-Itqan, Al-Ihsan, Al-Mujahadah, Tanafus, Ta’awun, serta kedisiplinan waktu tercermin dalam proses produksi, kualitas pelayanan, dan hubungan kolaboratif antar pelaku usaha. Selain itu, pewarisan usaha antargenerasi berfungsi sebagai mekanisme sosial yang mentransfer etika religius, identitas budaya, dan tanggung jawab keluarga. Temuan ini menunjukkan bahwa etos kerja Islami menjadi modal sosial yang memperkuat ketahanan dan keberlanjutan UMKM di tengah dinamika transformasi ekonomi modern.

Title

Found 14 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 14 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 14 Documents
Search