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PENINGKATAN KAPASITAS SDM DALAM MEWUJUDKAN DESA DASAN GERIA SEBAGAI DESA WISATA UNGGULAN Asri Mardiah; Ni Putu Shinta Puspitasari; Farida Aprianti; Baiq Dea Rosdiana Dewi; Ahmad Ravi Ispani; Cristoper, Cristoper; Muhammad Susriyan Akbar; Adi Purna Irawan; Mohamad Iqbal Arya Kusuma; Jirdi Rihardian; Ratmaji, Ratmaji; Halus Mandala
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 3: Maret 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Desa Dasan Geria memiliki objek wisata yang potensial, seperti bendungan Meninting, eduwisata Kampung Lebah Murpeji, wisata alam bukit Murpeji, agrowisata gula aren dan gaharu, perkebunan masyarakat dan UMKM. Permasalahan saat ini adalah informasi keberadaan objek-objek dan atraksi wisata tersebut sangat terbatas dan wisatawan secara umum masih kesulitan menemukan lokasi objek tersebut. Demikian juga, masih banyak potensi yang harus dikembangkan. Semua itu bermuara pada perlunya peningkatan kapasitas SDM pengelola untuk mewujudkan Desa Wisata Unggulan. Mahasiswa KKN STP Mataram mencoba menawarkan solusi yang disepakati masyarakat dan perangkat desa setempat dalam bentuk peningkatan kapasitas SDM pengelola desa wisata melalui program 1) Pelatihan pemetaaan potensi wisata berbasis digital, 2) Pelatihan Pokdarwis, 3) Pelatihan pengurusan izin produk UMKM, 4) Pelatihan pembuatan paket tour, dan 5) Penyuluhan dan pelatihan layanan prima & CHSE bagi para pengelola dan pelaku wisata. Kegiatan pengabdian ini selain untuk peningkatan kapasitas SDM, juga mengasilkan produk berupa Aplikasi berbasis android, PIRT, AD & ART Pokdarwis, dan Dokumen Paket Wisata. Pendekatan pelaksanaan kegiatan ini adalah kolaboratif dengen metode diklat & penyuluhan yang bersifat partisipatif dari masyarakat, pengelola, dan pelaku wisata. Nilai kebermanfaatan program ini selain transfer knowledge, produk aplikatif, juga legasi sebagai tonggak yang patut diteruskan oleh masyarakat Dasan Geria dalam upaya mewujudkan Desa Wisata Unggulan di masa depan.

Sanksi Denda Uang bagi Pelanggar Peraturan dalam Perspektif Hukum Islam: Studi Kasus Penerapan Peraturan Asrama Putri Ma'had Al Ishlah Maros Tahun 2019-2020 Riska, Riska; Farida Aprianti; Muqnitah, Muqnitah; Awal Rifai
AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam Vol 4 No 2 (2024): AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M), Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/al-khiyar.v4i2.1827

The application of monetary penalties as a disciplinary measure in Islamic law has sparked diverse scholarly debates, particularly regarding its validity and conditions for implementation. This study examines the regulations and enforcement of monetary penalties at the female dormitory of Ma’had Al-Ishlah Maros during 2019–2020, aiming to analyze their alignment with Islamic jurisprudence. The primary research questions address (1) the rules and practices surrounding monetary penalties in the dormitory and (2) the Islamic legal perspective on their implementation. This research employs a qualitative field study (Field Research) with a case study approach. Data collection methods include observation, interviews, and documentation, analyzed through normative theological and sociological perspectives. The findings reveal that monetary penalties were applied in three administrative domains: language, cleanliness, and memorization (tahfīẓ), based on a verbal consensus between the dormitory administrators and students. In Islamic jurisprudence, the discourse on monetary penalties is divided: some scholars permit it under judicial authority for public welfare, while others, upheld by the majority (jumhūr), categorically prohibit it, citing the principle of safeguarding Muslim property and avoiding unjust enrichment. Fatwa from Lajnah Daimah supports the prohibition of monetary penalties imposed without legitimate religious authority, even when agreed upon consensually. This study contributes to the discourse on disciplinary measures in Islamic educational settings by exploring the tension between contemporary practices and classical jurisprudence. It highlights the need for further refinement of disciplinary frameworks in Islamic boarding schools to ensure compliance with Shariah principles and foster ethical governance.

Sanksi Denda Uang bagi Pelanggar Peraturan dalam Perspektif Hukum Islam: Studi Kasus Penerapan Peraturan Asrama Putri Ma'had Al Ishlah Maros Tahun 2019-2020: Monetary Penalties for Rule Violations in Islamic Law Perspective: A Case Study on the Implementation of Regulations at Ma'had Al Ishlah Female Dormitory, Maros (2019–2020) Riska, Riska; Farida Aprianti; Muqnitah, Muqnitah; Awal Rifai
AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam Vol. 4 No. 2 (2024): AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M), Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar, IndonesiaInstitut Agama Islam STIBA Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/al-khiyar.v4i2.1827

The application of monetary penalties as a disciplinary measure in Islamic law has sparked diverse scholarly debates, particularly regarding its validity and conditions for implementation. This study examines the regulations and enforcement of monetary penalties at the female dormitory of Ma’had Al-Ishlah Maros during 2019–2020, aiming to analyze their alignment with Islamic jurisprudence. The primary research questions address (1) the rules and practices surrounding monetary penalties in the dormitory and (2) the Islamic legal perspective on their implementation. This research employs a qualitative field study (Field Research) with a case study approach. Data collection methods include observation, interviews, and documentation, analyzed through normative theological and sociological perspectives. The findings reveal that monetary penalties were applied in three administrative domains: language, cleanliness, and memorization (tahfīẓ), based on a verbal consensus between the dormitory administrators and students. In Islamic jurisprudence, the discourse on monetary penalties is divided: some scholars permit it under judicial authority for public welfare, while others, upheld by the majority (jumhūr), categorically prohibit it, citing the principle of safeguarding Muslim property and avoiding unjust enrichment. Fatwa from Lajnah Daimah supports the prohibition of monetary penalties imposed without legitimate religious authority, even when agreed upon consensually. This study contributes to the discourse on disciplinary measures in Islamic educational settings by exploring the tension between contemporary practices and classical jurisprudence. It highlights the need for further refinement of disciplinary frameworks in Islamic boarding schools to ensure compliance with Shariah principles and foster ethical governance.

Perbandingan Pengaruh dan Perlakuan Akuntansi antara Biaya Bunga dengan Pajak Penghasilan sebagai Bukti Kebenaran Hukum Halal atau Haramnya dalam Perspektif Islam Rusdin, Muhammad; Farida Aprianti; Irwan Fitri Aco; Asri Asri; Muhammad Faisal Arif
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6731

This study aims to determine the comparative effect between interest costs and income tax on sales to achieve the expected profit. Also to determine the comparative accounting treatment between interest costs and income tax in the income statement. The influence and accounting treatment are then used as evidence of the truth of the law of halal or haram in the Islamic perspective. This study is a library research using the analysis method: comparison, qualitative descriptive and quantitative descriptive. The results of the study indicate that interest costs and income tax have an equally large burden because they result in the need for higher sales to achieve the expected profit based on the cost-volume-profit analysis. Based the income statement, interest costs are calculated when there is a profit or loss, so they are more burdensome than income tax which is calculated when there is a profit and not calculated when there is a loss. This influence and accounting treatment prove the truth of the law of halal or haram in the Islamic perspective which has been established approximately thousands of years ago, namely that interest costs are haram so that they are heavier than income tax, the law of which: some argue that it is halal and others argue that it is doubtful, even some argue that it is haram. Based on this, interest costs must be avoided, either as the payer, recipient, witness, clerk or other involvement. Meanwhile, income tax should be complied with sincerely as charity for the payer and the recipient should seek alternative replacements with other sources of income.

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