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All Journal Akbis: Media Riset Akuntansi dan Bisnis Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Ekalaya : Jurnal Ekonomi Akuntansi
Kheriah, Kheriah
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Impact Of Implementation Of Qanun No. 11/2018 Concerning Sharia Financial Institutions On The System Sharia-Based Profit Sharing With Good Governance As A Moderating Variable Zulkarnaini, Zulkarnaini; Surbakti, Agustina Br; Kheriah, Kheriah; Inuzula, Lakharis
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8553

Abstract

The Aceh Government, specifically the Lhokseumawe City Government, continues to make contributions through various policies, including the enactment of Qanun No. 11 of 2018 regarding Sharia Financial Institutions. This Qanun is applicable to all business entities, including cooperatives, which are currently under close scrutiny by the regional government and supervised by the Cooperatives and Micro, Small, and Medium Enterprises (MSMEs) Service. The growth of Savings and Loans Cooperatives, which plays a significant role in promoting economic development, has been implemented based on the Qanun LKS. However, there are allegations that the existing regulations have not been fully adhered to in accordance with Islamic Sharia principles. Through this research, we aim to assess the impact resulting from the implementation of the Qanun, specifically its influence on the system in use, which is a Sharia-based profit-sharing system. This study seeks to delve deeper into how Savings and Loans Cooperatives, in particular, can thrive and operate more effectively under the established principles of good governance. To achieve this, the research employs Moderated Regression Analysis (MRA) to examine the extent to which good governance plays a role in ensuring that the implementation of Qanun LKS can be effectively carried out through a Sharia-based profit-sharing system. The findings of the research indicate that the implementation of Qanun No. 11 of 2018 concerning LKS significantly affects the Sharia-based profit-sharing system in Savings and Loans-based Cooperatives in Lhokseumawe City. Additionally, it is observed that Good Governance further strengthens the impact of the interactions between the implementation of Qanun No. 11 of 2018 and the Sharia-based Profit Sharing system. This suggests that Savings and Loans-based Cooperatives have started to implement Sharia practices as mandated by the Qanun, although only a limited number of Cooperatives have transitioned to the Sharia system thus far.
Pengaruh Dana Alokasi Umum (DAU) terhadap Pertumbuhan Ekonomi di Kota Lhokseumawe Maulena Maulena; Kheriah, Kheriah; Edi Abral
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.1189

Abstract

This study aims to analyze the impact of General Allocation Funds (DAU) on economic growth, measured by the Gross Regional Domestic Product (PDRB) in Lhokseumawe City. The method used is simple linear regression, with DAU as the independent variable and PDRB as the dependent variable. The analysis reveals a positive and significant effect between DAU and PDRB, with a p-value of 0.004. These findings provide important insights for fiscal policy and regional financial management, indicating that an increase in DAU contributes to an increase in PDRB. The implication of these results is that effective fund allocation can support regional economic growth through investment in various development sectors.
Comparative Study of Sales Contracts in Law Mariana, Mariana; Amri, Amsanul; Kheriah, Kheriah; Izwany, Bonita; Kamaliah, Nurul
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.280

Abstract

This study aims to analyze the differences between Islamic Law (Sharia) and Civil Law in the application of sales contracts, as well as the practical implementation of both legal systems in daily transactions. Islamic Law emphasizes moral and ethical aspects by ensuring transactions are free from prohibited elements such as riba, gharar, and maysir, while Civil Law focuses more on legality and the freedom of contract. This research employs a descriptive qualitative method with a normative juridical approach, examining legal provisions and the practice of sales contracts based on data from primary, secondary, and tertiary sources. The findings show that the rules and conditions of sales contracts in Islamic Law are stricter, prioritizing compliance with Islamic principles, while Civil Law is more flexible in agreements between parties. The application of contracts such as murabaha, salam, and istisna in Islamic finance institutions reflects a commitment to moral principles, whereas sales contracts in Civil Law are more common in markets and commercial activities. This study provides recommendations for harmonizing both legal systems to create transactions that are fair and in accordance with the social values upheld by society.
Co-Authors Amri, Amsanul Edi Abral Elfrida Ratnawati INUZULA, LAKHARIS Izwany, Bonita Kamaliah, Nurul Mariana Mariana Maulena Maulena Surbakti, Agustina Br