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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Journal Research of Economics and Bussiness
Widya Susanty
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PERANAN ‘URF DAN ADAT DALAM PEMBENTUKAN HUKUM ISLAM DAN IMPLIKASINYA TERHADAP EKONOMI SYARIAH Widya Susanty; Nurhayati Nurhayati; Tuti Anggraini
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.895

Abstract

The purpose of this study is to analyze the role of 'urf and custom in the formation of Islamic law and its implications for Islamic economics. This study uses a qualitative approach with a library study method to explore the role of 'urf and customary customs in the formation of Islamic law and its impact on Islamic economics. Research data were collected from various literatures, such as books, journals, manuscripts. Document analysis techniques were applied to understand the concept of 'urf and custom from the perspective of Islamic law and its application in the contemporary socio-economic context. The results of the study indicate that Islamic economics, custom ('urf) has a significant role as one of the sources of law that can be used to answer contemporary economic problems. The application of 'urf in Islamic economics can be seen in the activities or transactions of buying and selling salam, bay al wafa' contracts, providing guarantees for the purchase of electronic goods, handover in single currency transactions (taqabuth) and others. Customs help shape local economic practices according to the needs of the community, such as in the buying and selling system, determining marriage dowries, economic cooperation, and distributing zakat and waqf.
Analisis Laporan Keuangan dalam Perspektif PSAK 101 Widya Susanty
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.894

Abstract

This study aims to analyze the preparation of financial statements in the perspective of PSAK 101 in the Islamic Cooperative BMT Civil Society North Sumatra, BMT Al-Musabbihin, and BMT Mandiri Abadi Syariah in Medan City. Then perform analysis and factors that influence the preparation of financial statements according to PSAK 101. In fact, the preparation of financial statements in the Islamic Cooperative in preparing financial statements is still not optimal in the perspective of PSAK 101. This research is a qualitative research using interview, observation, and documentation data collection techniques. The method in this research is a qualitative exploratory by exploring the preparation of Islamic cooperative financial reports in the city of Medan according to PSAK 101.The results of this study indicate that in the preparation of financial reports for the Sharia Cooperative BMT Civil Society of North Sumatra, BMT Al-Musabbihin, and BMT Mandiri Abadi Syariah are still not according to PSAK 101. This is due to the lack of knowledge of the leaders' understanding of PSAK 101 and lack of training or information obtained regarding PSAK 101. Keywords: Financial Statament, Perspective, PSAK 101
Co-Authors Nurhayati Nurhayati Tuti Anggraini