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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

Abstract

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
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
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

Abstract

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.
Pengaruh Kebijakan Manajemen Keuangan Dan Inflasi Terhadap Kinerja Keuangan Pada Pt. Bank Tabungan Negara (Persero) Tbk Izzati, Nur Izzati; Saroni, Wahid Hasim Saroni; Hendraliany, Srie Hendraliany; Putri, Suci Nadiya Putri
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 3 (2025): AGUSTUS
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i3.319

Abstract

Since the covid pandemic in 2019, the global economic conditions have experienced significant pressure such as decreased economic activity, as well as disruption of cash flow and liquidity. The impact of the pandemic pressure is felt mainly by the banking industry. However, based on OJK data at the end of 2020, conventional commercial banks with total assets of IDR 8,386 and based on Bank Indonesia, it can be seen that the amount of DPK has increased to IDR 6,665,390 billion in December 2020. Therefore, it is necessary to conduct a profitability ratio analysis that supports financial performance which is proxied by Net Interest Margin (NIM) by testing other financial variables that are indicated to be control variables such as Loan to Deposit Ratio (LDR) and Inflation. This study aims to understand the effect of Loan to Deposit Ratio (LDR) partially on Net Interest Margin (NIM) and see the effect of inflation partially on 1Net Interest Margin (NIM) and understand the simultaneous effect of Loan to Deposit Ratio (LDR) and inflation on Net Interest Margin (NIM) at PT. Bank Tabungan Negara (Persero) Tbk. The research method used is descriptive statistical analysis with a quantitative approach. The data used is secondary data. Testing of research variables was conducted using multiple linear regression analysis method, t-test, F-test, and coefficient of determination (R2) test. Based on the calculation results using SPSS 29.0.1, it was concluded that the hypothesis that the Loan to Deposit Ratio (LDR) and Inflation simultaneously have a significant effect on Net Interest Margin (NIM) Ha is accepted, Ho is rejected. However, partially (t-test) the Loan to Deposit Ratio (LDR) does not have a significant effect on Net Interest Margin (NIM) while Inflation has a significant effect on Net Interest Margin (NIM).
Pengaruh Arus Kas Operasi, Financial Leverage Dan Likuiditas Terhadap Return Saham Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Nurmeilita, Tasha; Elisabect, Elisabect; Izzati, Nur; Adilatu, Muhamad
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 4 (2025): November
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i4.324

Abstract

This study aims to examine the effect of operating cash flow, financial leverage, and liquidity on stock return in companies listed on the Jakarta Islamic Index (JII) for the period of 2021–2023. The research is motivated by the fluctuation in stock returns and financial conditions of JII companies, which are influenced by various fundamental factors. This study uses a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from 10 actively listed companies in the JII. The results show that, partially, operating cash flow has no significant effect on stock return, financial leverage also shows no significant effect, and liquidity likewise does not significantly affect stock return. Simultaneously, the three variables do not have a significant impact on stock return. These findings suggest that stock returns in JII companies during the observed period are influenced by other factors beyond operating cash flow, financial leverage, and liquidity. This research is expected to provide useful insights for investors, companies, and capital market regulators in making strategic decisions in the Islamic stock market.