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All Journal Ulul Albab: Jurnal Studi dan Penelitian Hukum Islam Perisai : Islamic Banking and Finance Journal Jurnal Dinamika Ekonomi dan Bisnis Jurnal Ilmiah Al-Syir'ah Stability: Journal of Management and Business Journal of Dedicators Community Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JESI (Jurnal Ekonomi Syariah Indonesia) Comvice : Journal of community service Proceeding of Conference on Islamic Management, Accounting, and Economics Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS El-Qist : Journal of Islamic Economics and Business (JIEB) Journal of Islamic Economics and Philanthropy Jurnal Ekonomi Syariah Pelita Bangsa Etihad: Journal of Islamic Banking and Finance Jurnal Iqtisaduna Idarotuna : Jurnal of Administrative Science JASNA : Journal For Aswaja Studies Islamiconomic: Jurnal Ekonomi Islam Journal of Management and Digital Business Journal of Indonesian Sharia Economics El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Finance and Islamic Banking Journal of Ekonomics, Finance, and Management Studies
Aan Zainul Anwar
Universitas Islam Nahdlatul Ulama Jepara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences

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Pengaruh Tingkat Pendidikan, Pengetahuan Zakat, Dan Religiusitas Terhadap Kepatuhan Dalam Membayar Zakat Industri Di Kabupaten Jepara Wahyuningsih, Fitriana; Anwar, Aan Zainul
Jurnal Iqtisaduna Vol 11 No 1 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v11i1.55151

Abstract

This study aims to analyze the effect of education level, zakat knowledge, and religiosity on compliance to pay industrial zakat in Jepara Regency. This research uses a quantitative approach with primary data obtained through questionnaires to 100 respondents who are furniture industry players in Jepara. The data collected were analyzed using SPSS version 25 software, by applying multiple linear regression analysis, as well as conducting validity tests, reliability tests, classical assumption tests, and hypothesis testing. The level of education is measured through the respondent's last level of education, zakat knowledge includes an understanding of the law of zakat and its payment mechanism, while religiosity reflects the level of individual religious beliefs and practices. The results showed that education level, zakat knowledge, and religiosity simultaneously have a significant effect on compliance to pay zakat. Partially, religiosity has the most dominant influence, followed by education level, and zakat knowledge. This study confirms the importance of improving education, counseling on zakat, and strengthening religiosity values to increase compliance to pay zakat, especially in the industrial sector. The findings provide practical recommendations for zakat management institutions to use education and religiosity approaches in optimizing zakat potential in Jepara Regency.
OPTIMALISASI PEMASARAN DI ERA PANDEMI COVID-19 BAGI USAHA MIKRO KECIL DAN MENENGAH DI DESA BAWU Rokhimah, Hafiza Meylia; Yuliana, Shofa Zulfriza; Naufal, Achmad; Lu'luatuwwafiroh, Lu'luatuwwafiroh; Ma'lufi, Muchammad Viqi; Anwar, Aan Zainul
Journal of Dedicators Community Vol 7, No 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdc.v7i2.2443

Abstract

The activity was a community service carried out in Bawu Village to a Micro, Small and Medium Enterprises (MSME) with the name Baim¢s Cafe and Bubur & Rujak Mbok Siti. The spread of COVID-19 that hit Indonesia had a negative impact on micro-entrepreneurs in Indonesia, especially in Bawu Village. The implementation of Restrictions Towards Community Activities (PPKM) by both central and local governments significantly reduces consumer access to the micro business actors. The purpose of this community service is to increase the entrepreneurial knowledge and skills of business owners in selling through social networking. This service is carried out through mentoring activities including the creation and training of the use of social media in product sales, grab registration, relayout, redesign menu list, as well as monitoring and evaluation. The results obtained after mentoring showed an increase in consumer access to the assisted micro businesses, as indicated by the increase in orders and turnover of the assisted micro businesses. This activity is expected to be an example for other Micro, Small and Medium Enterprises business actors affected by the COVID-19 pandemic and become a solution to the existing problems.
Implementasi Akuntansi Syariah Pada Pembiayaan Murabahah Berdasarkan PSAK No.102 Pada BMT (Studi Kasus Pada Asosiasi BMT NU di Kabupaten Jepara): Implementation of Sharia Accounting in Murabahah Financing Based on PSAK No.102 on BMT: Case Study at the NU BMT Association in Jepara Regency Wulandari, Erahayu Dianita Denok; Anwar, Aan Zainul
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 11 No. 1 (2021): April
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2021.11.1.98-113

Abstract

The implementation of sharia accounting following accounting standards is highly used as a form of transparency and accountability of an Islamic financial institution. This research aims to analyze the implementation of Islamic accounting in Islamic microfinance institutions, including recognition, measurement, presentation, disclosure of Murabahah transactions and their compliance with PSAK No. 102 in Baitul Mal Wat Tamwil (BMT), which is a member of the Nahdlatul Ulama Cooperative Association (Askowanu), Jepara Regency. The method used in this research is qualitative with a field study approach. Information and data sources were obtained through interviews with managers of BMT Aman Utama, BMT Aman Abadi, and BMT Bazara, as well as field observations of the three research objects and documents study. The data validity used source triangulation. The research results show that the implementation of accounting for murabahah financing on research objects is generally not following the provisions of PSAK 102. However, partially, several aspects are appropriate in practising the standard of PSAK No. 102 concerning Murabahah. Keywords: Islamic accounting; Murabahah; PSAK No.102; Askowanu.   Abstrak: Pelaksanaan akuntansi syariah yang sesuai dengan standar akuntansi sangat berguna diterapkan sebagai wujud transparansi serta akuntabilitas suatu lembaga keuangan syariah. Riset ini bertujuan untuk menganalisis pelaksanaan akuntansi syariah pada lembaga keuangan mikro syariah meliputi pengakuan, pengukuran, penyajian, pengungkapan transaksi murabahah serta kesesuaiannya dengan PSAK Nomor 102 di Baitul Mal wat Tamwil (BMT), yang tergabung pada Asosiasi Koperasi Nahdlatul Ulama (Askowanu) Kabupaten Jepara. Metode yang digunakan dalam riset ini adalah kualitatif dengan pendekatan studi lapangan. Informasi serta sumber data diperoleh melalui wawancara kepada manajer BMT Aman Utama, BMT Aman Abadi serta BMT Bazara, juga observasi lapangan ke ketiga objek riset dan studi dokumen. Validitas data menggunakan trianggulasi sumber. Hasil riset menampilkan bahwa pelaksanaan akuntansi pembiayaan murabahah pada objek riset secara umum belum sesuai dengan ketentuan PSAK 102 walaupun secara parsial ditemukan ada beberapa aspek yang telah sesuai dalam mempraktikkan secara baik dan benar standar PSAK Nomor 102 tentang Murabahah. Kata Kunci: Akuntansi Syariah; Murabahah; PSAK No.102; Askowanu.
Pengaruh Sertifikasi Halal dan Pemasaran Syariah Terhadap Peningkatan Penjualan Usaha Mikro Kecil di Kabupaten Jepara Kharimatun Nikmah, Nanda; Aan Zainul Anwar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5290

Abstract

This study aims to analyze the effect of halal certification and sharia marketing on increase sales of micro and small businesses in Jepara district. This study is a descriptive quantitative study, primary data obtained by distributing questionnaires via google form which is measured by a likert scale. The population in this study was 2,283, it is known that the number of samples using the slovin formula with the purposive sampling method was 97 business actors who already had halal certification, after that a multiple linear regression analysis was conducted using SPSS 22 software. The results of the study simultaneously showed a significant positive effect on increasing sales. Then, the partial results showed that halal certification was significantly positive on increasing sales, and sharia marketing was significantly positive on increasing sales.
Co-Authors Alex Yusron Al Mufti Aula, Ivadhatul Darwanto Darwanto Darwanto Darwanto Darwanto Darwanto Dimas Ananda Edi Susilo Edi Susilo Edy Yusuf Agung Gunanto Elok Faiqotul Himma Noahdian Erahayu Dianita Denok Wulandari Evi Rohmawati Fatchur Rohman Fatchur Rohman Ghufron Hamzah Isyfa Fuhrotun Nadhifah Kharimatun Nikmah, Nanda Lu'luatuwwafiroh, Lu'luatuwwafiroh M. Husni Arafat M. Husni Tamrin Ma'lufi, Muchammad Viqi Miftah Arifin Miftah Arifin Mila Alfiani Mohammad Yunies Edward Muhammad Ismail Naufal, Achmad Nisrina Cindy Naula Prysca Anggita Putri Purbayu Budi Santosa Rita Nur Wahyuningrum Rohmawati, Nur Aeni Rokhimah, Hafiza Meylia Rudi Joko Laksono Sa’diyah, Mahmudatus Selli Annafi'atul Mukaromah Silvia Dora Bonita Sindy Aulia Octaviana Subadriyah, Subadriyah Wahyuningsih, Fitriana Wulandari, Erahayu Dianita Denok Yuliana, Shofa Zulfriza