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All Journal Perisai : Islamic Banking and Finance Journal Jurnal Vokasi Bisnis Digital, Akuntansi Lembaga Keuangan Syariah dan Usaha Perjalanan Wisata EKOBIMA Ekonomi Bisnis dan Manajemen
Khaer, Rijalul
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Economics, Econometrics & Finance Education Social Sciences Other

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Meta-Analysis Of Wakaf Based Sharia Microfinance Institutions Khaer, Rijalul; Firmansyah, Atep; Saepul Rohman, Pupun
Perisai : Islamic Banking and Finance Journal Vol 7 No 2 (2023): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v7i2.1661

Abstract

The purpose of writing this article is to examine the development of waqf-based Islamic Microfinance Institutions research in the world. The method used in this study is meta-analysis using data sources from articles published in international journals. The results show that there has been an increase in the development of IMFI waqf-based research from year to year. Many studies related to waqf based IMFI have been carried out with several countries in the world as case studies. A country that has become a lot of case studies in research related to this theme is Malaysia. In addition, based on the methodological approach used, the dominance of research was carried out using a qualitative approach. The paper that is widely cited is "Banking for the poor: The role of Islamic banking in microfinance initiatives". In addition, the author who often conducts research related to IMFI-based waqf is Mohamed Asmy bin Mohd Thas Thaker. The results of the analysis show that the management of cash waqf carried out by Islamic microfinance institutions is a solution to the current economic problems of the people. The potential of this waqf can later be used as a means of empowering the economy of the middle and lower classes with the role played by Islamic microfinance institutions. The implications of this research can be a reference for various stakeholders, especially the government, in the distribution of potential waqf managed by Islamic microfinance institutions.
Dana Non-Halal pada Bank Umum Syariah: Telaah Berbagai Sudut Pandang Dewi, Liana; Rohman, Pupun Saepul; Firmansyah, Atep; Khaer, Rijalul; Dewi, Fertika Puspita
Jurnal Ekonomi Bisnis dan Manajemen Vol 2 No 2 (2024): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2024
Publisher : POLITEKNIK LP3I KAMPUS TASIKMALAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v2i2.2138

Abstract

The dualism of the banking system in Indonesia led to the formation of conventional banks and sharia banks. Historically, banks with conventional systems have been around longer than sharia banks. This opens up the possibility of transactions between conventional banks and Islamic banks. Interest income is often obtained by Islamic banks from transactions with conventional banks. Islamic banks recognize interest income from conventional banks into non-halal funds so that special treatment is required in their allocation in accordance with Islamic law. There are several differences of opinion regarding the allocation of non-halal funds by Islamic banks in various related research results. This research aims to gain an understanding regarding the allocation of non-halal funds based on various points of view from research results. The method used in this research is Literature Review. The source article used is a scientific article that discusses the handling of non-halal funds and was published from 2010 to 2024. The research results show that the allocation of non-halal funds practiced by banks and sharia financial institutions is currently in accordance with Islamic law, but a small portion still gives the opposite result.
Kontribusi Akuntansi Syariah terhadap Pengembangan Ekonomi Sosial: Kajian Literatur khaer, rijalul; Dewi, Liana; Susanti, Susi
ACITYA: Jurnal Vokasi Bisnis Digital, Akuntansi Lembaga Keuangan Syariah dan Usaha Perjalanan Wisata Vol 4 No 1 (2025): ACITYA: Jurnal Vokasi Bisnis Digital, Akuntansi Lembaga Keuangan Syariah dan Usah
Publisher : FAKULTAS VOKASI UNIVERSITAS MAYASARI BAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70871/acitya.v4i1.45

Abstract

Penelitian ini bertujuan untuk mengkaji kontribusi akuntansi syariah dalam pengembangan ekonomi sosial berbasis prinsip-prinsip syariah melalui studi literatur. Akuntansi syariah tidak hanya berperan sebagai sistem pencatatan keuangan, tetapi juga sebagai instrumen etis dan sosial dalam mewujudkan keadilan distributif dan pemberdayaan masyarakat. Metode penelitian yang digunakan adalah library research dengan menelaah 20 artikel ilmiah nasional dan internasional terbitan tahun 2010–2025. Hasil kajian menunjukkan bahwa akuntansi syariah mampu meningkatkan transparansi, akuntabilitas, dan efisiensi dalam pengelolaan instrumen sosial Islam seperti zakat, wakaf, dan sedekah. Selain itu, penerapan akuntansi syariah juga berkontribusi dalam memperkuat tata kelola keuangan UMKM dan lembaga sosial berbasis Islam. Namun, tantangan masih dihadapi, antara lain rendahnya literasi akuntansi syariah, belum meratanya implementasi standar pelaporan syariah, dan keterbatasan teknologi informasi. Penelitian ini menegaskan bahwa akuntansi syariah memiliki potensi strategis dalam mendukung pembangunan ekonomi sosial Islam secara berkelanjutan.
PERAN KOPERASI PEMASARAN DALAM MENINGKATKAN OMZET UMKM DAN PERTUMBUHAN EKONOMI INKLUSIF nurfadillah, muhammad; Khaer, Rijalul
ACITYA: Jurnal Vokasi Bisnis Digital, Akuntansi Lembaga Keuangan Syariah dan Usaha Perjalanan Wisata Vol 4 No 1 (2025): ACITYA: Jurnal Vokasi Bisnis Digital, Akuntansi Lembaga Keuangan Syariah dan Usah
Publisher : FAKULTAS VOKASI UNIVERSITAS MAYASARI BAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70871/acitya.v4i1.44

Abstract

Koperasi pemasaran dapat membantu UMKM (Usaha Mikro, Kecil, dan Menengah) dalam mendorong pertumbuhan ekonomi inklusif. Koperasi dapat membantu UMKM dalam pemasaran produk, akses permodalan, dan peningkatan kapasitas, sehingga berkontribusi pada peningkatan pendapatan dan kesejahteraan anggota, serta pemerataan ekonomi di daerah. Koperasi Pemasaran memainkan peranan penting dalam Upaya meningkatkan Omzet pendapat pelaku UMKM di Indonesia, Peningkatkan Omzet para pelaku UMKM secara langsung berdampak kepada peningkatan pertumbuhan Ekonomi Inklusif yang berdampak langsung bagi Masyarakat Indonesia. Penelitian ini menggunakan metode penelitian kualitatif dengan riset kepustakaan (library research). Hasil penelitian menunjukkan bahwa pelaku usaha di Indonesia adalah pelaku UMKM dan penghasilkan GDP sekitar 4 % untuk pertumbuhan GDP di Indonesia. Perlu dikaji lebih lanjut peranan-peranan lain dari Koperasi seperti peranan koperasi sebagai akses permodalan bagi UMKM di Indonesia dan kaitannya dengan Pertumbuhan Ekonomi di Indonesia.  
Co-Authors Dewi, Fertika Puspita Firmansyah, Atep Liana Dewi nurfadillah, muhammad Pupun Saepul Rohman Susi Susanti