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All Journal Al-Adl : Jurnal Hukum Journal of Islamic Economics and Business Juni-Jurnal Pelita Nusa Mawaddah: Jurnal Hukum Keluarga Islam Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Diana Farid
Universitas Muhammadiyah Bandung
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Implementasi Hukum Ekonomi Syariah dalam Masyarakat Multikultural di Indonesia Hamdanil Hamdanil; Hebby Rahmatul Utamy; Bagus Pria Alwadipa; Mufti Fahrizal Harahap; Edy Saputra; Diana Farid
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5789

Abstract

This paper aims to find out the implementation of sharia economic law in a multicultural society in Indonesia with its principles. The writing uses the library research method (literature study). The results obtained are that multiculturalism appreciates cultural, ethnic, and religious diversity as assets that enrich society, but brings challenges such as social tensions, economic integration, and inclusive policies. With intercultural dialog, multicultural education, and fair policies, society can overcome these challenges to create harmony and equality for all. Islamic economic principles prioritize justice in wealth distribution and transparency in trading activities, as exemplified by the Prophet Muhammad. Its modern implementation, such as in sharia-based financial institutions, supports multicultural communities through inclusive financing and is based on the values of honesty and trustworthiness.
COMPARISON OF FAMILY LAW SYSTEMS IN THE UNITED STATES, INDONESIA, AND FRANCE: A CASE STUDY OF MARRIAGE AND DIVORCE RULES Sofyan Mei Utama; Diana Farid; Trisulo Trisulo; Achmad Siddiq; Nahdia Nazmi
Al-Adl : Jurnal Hukum Vol 16, No 2 (2024)
Publisher : Fakultas Hukum, Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-adl.v16i2.11261

Abstract

Family law systems in different countries significantly differ between marriage and divorce regulations. This research aims to compare the family law systems in several selected countries and analyze the marriage and divorce regulations in these countries. The research method used is qualitative with a case study approach. At the same time, primary and secondary data are obtained from literature studies where the retrieval process is from various trusted sources such as journals, books, and legal regulations. Data analysis uses descriptive analysis of research methods by collecting data after the actual data is compiled, processed, and analyzed to provide an overview of the existing problems. The results show that the selected countries, namely the United States, France, and Indonesia, have different marriage requirements, divorce proceedings, property division, and child custody regulations. An in-depth discussion of these differences provides a better understanding of the family law system in each country and its implications for individuals involved in the marriage and divorce process. This research concludes that comparing family law systems in different countries opens up room for developing better regulations to protect the interests of individuals and families in the context of marriage and divorce.
DAMPAK BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN PRODUK BAJU KOKO AR-ROYAN DI BILLINIA FACTORY STORE Mohammad Taufik; Dadin Solihin; Yusup Ansori; Diana Farid
Jurnal Pelita Nusa Vol 6 No 1 (2026): Juni-Jurnal Pelita Nusa (in Progress)
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v6i1.310

Abstract

Purchasing decisions are a consumer's process in determining product choices that are influenced by various factors, one of which is brand image. This study aims to analyse the influence of brand image on the purchase decision of Ar-Royan Cocoa Shirt products at Billinia Factory Store Purwakarta. The research uses a quantitative approach with a descriptive method. The study population was 11,400 consumers, with a sample of 100 respondents determined using the Slovin formula and simple random sampling techniques. Data analysis was carried out using descriptive statistics, simple linear regression, correlation coefficient, determination coefficient, and t-test through IBM SPSS Statistics version 26. The results showed that brand image was in the very high category  (84.07%) and purchase decisions in the high category  (83.48%). A value of R = 0.761 indicates a strong relationship, while R² = 0.579 indicates that brand image explains 57.9% of the variation in purchasing decisions, while 42.1% is influenced by other factors, such as price, product quality, promotion, quality of service, lifestyle, and consumer trust. The regression equation Y = 21.689 + 0.742X and the results of the t-test  (t = 11.603; Sig. < 0.05) prove that brand image has a positive and significant effect on the purchase decision of Ar-Royan Cocoa Shirt products at Billinia Factory Store Purwakarta.
Internal Control and Financial Reporting Quality: A Sharia Accountability Perspective at BAZNAS Garut Regency Ujang Burhanudin; Diana Farid; Sofyan Mei Utama
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i1.49803

Abstract

This study aims to analyze the influence of internal control on the quality of financial statements at BAZNAS Garut Regency by emphasizing the perspective of sharia accountability. Zakat institutions are required to implement transparent and accountable governance, but previous research has shown mixed results regarding the relationship between internal control and the quality of financial statements. Therefore, this study provides a contextual study of zakat institutions that have special characteristics in the management of people's funds.This study uses a descriptive quantitative approach by distributing questionnaires to Amil and staff who are directly involved in financial management at BAZNAS Garut. Data were analyzed descriptively to measure respondents' perception of the implementation of the five components of internal control (control environment, risk assessment, control activities, information and communication, and monitoring) and the quality of financial statements based on the characteristics of relevance, reliability, comparability, and comprehension. The results of the study show that internal control at BAZNAS Garut has been running well, especially in the aspects of the control environment and control activities. However, there are still weaknesses in the aspects of monitoring and accounting information systems. Financial statements are considered relevant and reliable, although some respondents consider the use of sharia accounting terms still difficult for the general public to understand. This research emphasizes the importance of internal control in producing quality financial reports, in line with Sharia Enterprise Theory and stewardship theory which emphasizes vertical accountability to Allah SWT and horizontal to society.
Fuqaha's Views On Siri Marriage Adrianto Adrianto; Khalid Sitorus; Diana Farid; Baktybek Patronimik; Sofia Gussevi
Mawaddah: Jurnal Hukum Keluarga Islam Vol 3 No 1 (2025): Mei
Publisher : Universitas Muhammadiyah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52496/mjhki.v3i1.28

Abstract

Marriage is a sacred institution that is safeguarded by Sharia to ensure fairness, openness and sustainability of the relationship between husband and wife. One of these safeguards is the presence of guardians and witnesses in the marriage contract. Hikmah at-Tasyri' shows that the presence of guardians and witnesses serves as a deterrent to fraud and as a form of strengthening the marriage bond. In fact, the Prophet Muhammad SAW recommended announcing the marriage through a celebration or walimah. This research uses a qualitative approach with a library research method, which examines the opinions of classical and contemporary scholars regarding the importance of the presence of witnesses and publication in marriage. The results show that marriage that is not witnessed, not publicized, and not registered is not permissible. As for marriages that are witnessed by two witnesses but the witnesses have been “ordered” or are not independent, it is ruled makruh by several companions and tabi'in such as Umar RA, Urwah, Abdullah ibn Ubaidillah, Ibn Utbah, Sa'bi, Nafi' (servant of Ibn Umar), as well as imams such as Abu Hanifah, Shafi'i, and Ibn Munzir. Thus, it can be concluded that the presence of witnesses and publication in marriage is a sunnah muakkadah that is highly recommended to maintain the transparency and legality of marriage in the view of sharia.
Co-Authors Achmad Siddiq Adrianto Adrianto Bagus Pria Alwadipa Baktybek Patronimik Edy Saputra Hamdanil, Hamdanil Khalid Sitorus Mohammad Taufik Mufti Fahrizal Harahap Nahdia Nazmi Sofia Gussevi Sofyan Mei Utama Sofyan Mei Utama Solihin, Dadin Trisulo Trisulo Ujang Burhanudin Utamy, Hebby Rahmatul Yusup Ansori