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Tinjauan Teori atas Rekonstruksi Etika Profesi Akuntan Berdasarkan Nilai-nilai Islam Matnin Matnin
Jihbiz : Jurnal Ekonomi, Keuangan dan Perbankan Syariah Vol 2 No 2 (2018)
Publisher : Universitas Islam Raden Rahmat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.03 KB) | DOI: 10.33379/jihbiz.v2i2.770

Abstract

Penelitian ini bertujuan untuk melihat; nilai-nilai yang terkandung dalam etika profesi menurut SPAP, menganalisis etika profesi akuntan dari perspektif Islam, dan Menemukan formulasi etika profesi akuntan menurut Islam. Berdasarkan tujuan penelitian ini diharapkan mampu sebagai alternatif dari etika profesi akuntan yang bukan saja tidak sejalan dengan ajaran Islam, tetapi juga dinilai tidak menunjukkan keseimbangan, keadilan, dan kejujuran sebagaimana yang dikehendaki oleh Islam. Sehingga etika profesi akuntan syariah diharapkan mampu mencegah timbulnya tindakan “amoral” akuntan agar dapat memberikan manfaat terhadap semua pihak.
IMPLEMENTASI AKAD MUDHOROBAH MUTLAQAH PADA TABUNGAN TABAH DI KSPPS. BMT NU CABANG LARANGAN PAMEKASAN Matnin Matnin; Nailatul Maghfiroh; Nabilatus Soleha; Nasihah Nasihah
Jurnal Ngejha Vol 1 No 2 (2022): Jurnal Ngejha
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) IAI Al-Khiarat Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.743 KB) | DOI: 10.32806/ngejha.v1i2.190

Abstract

Pada penelitian ini penulis akan mengkaji mengenai salah satu produk tabungan yang ada di KSSPS. BMT. NU cabang larangan yaitu: tabungan TABAH (Tabungan Mudharabah) adalah tabungan yang bisa mempermudah masyarakat dalam memenuhi kebutuhan sehari- hari karena setoran dan penarikan dapat dilakukan kapan saja menggunakan akad mudhorobah mutlaqah. Setoran awal Rp. 10.000 dan selanjutnya minimal Rp. 2.500 memperoleh keuntungan bagi hasil 40% setiap bulannya. Rumusan masalah pada penelitian ini yaitu bagaimana penerapan akad mudhorobah mutlaqah pada tabungan TABAH pada KSSPS. BMT. NU cabang larangan. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan akad mudhorobah mutlaqah pada tabungan TABAH. Jenis penelitian yang digunakan adalah penelitian lapangan (field research) dengan mengambil lokasi di KSPPS. BMT NU Cabang Larangan Pamekasan. Data-data dalam penelitian ini berupa data kualitatif yang terdiri dari data primer dan data sekunder. Data-data diperoleh melalui metode dokumentasi, observasi, dan wawancara. Data-data yang terkumpul kemudian dianalisis dengan metode deskriptif. Hasil penelitian tentang penerapan akad mudharabah pada tabungan TABAH di KSSPS. BMT. NU cabang larangan yaitu bahwa penerapan akad yang digunakan dalam Tabungan TABAH adalah menggunakan akad mudharabah muthlaqah. yaitu tidak ada pembatasan bagi BMT dalam menggunakan dana yang dihimpun. Nasabah tidak memberikan persyaratan apapun kepada BMT, jadi BMT memiliki kebebasan penuh untuk menyalurkan dana ke bisnis manapun yang diperkirakan menguntungkan. Dalam penerapannya akad mudharabah muthlaqah tersebut sudah sesuai dengan aturan syariah, karena dalam pemberian bagi hasil tidak dihitung berdasarkan prosentase dari jumlah modal yang diinvestasikan. Penulis juga menganggap bahwa perhitungan bagi hasil untuk nasabah 40% dan pihak BMT 60% sudah cukup adil diantara kedua belah pihak karena penentuan besarnya proporsi nisbah bagi hasil itu tergantung pada kesempatan antara kedua belah pihak pada waktu akad pembukaan rekening, sehingga dengan adanya kesepakatan berarti kedua belah pihak telah saling menyetujui dalam penentuan besarnya nisbah bagi hasil.
IMPLEMENTASI AKAD MURABAHAH PADA KSPSS NURI CABANG KARANG PENANG Matnin Matnin; Junaidi Junaidi; Moh Ridho'ie
Jurnal Ngejha Vol 2 No 1 (2022): Jurnal Ngejha
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) IAI Al-Khiarat Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.676 KB) | DOI: 10.32806/ngejha.v2i1.201

Abstract

Artikel ini mengkaji tentang Implementasi Akad Murabahah pada KSPPS NURI Cabang Karang Penang perspektif Fiqih Muamalah. KSPPS NURI Cabang Karang Penang menjadi pusat perhatian masyarakat sekitar melalui beberapa produk yang dimiliki dari produk simpanan maupun produk pembiayaan. Dari beberapa produk pembiayaan yang sangat mendomenasi di masyarakat adalah pada akad Murabahah. Akad Murabahah oleh masyarakat dianggap alternatif atau solusi pemenuhan kebutuhan yang terhambat oleh financial. Dengan akad Murabahah KSN Nuri bisa menjual barang yang dipesan oleh nasabah (pembeli) dengan harga pokok perolehan ditambah dengan margin keuntungan, yang pembayarannya dapat diangsur dalam renggang waktu yang telah disepakati bersama. Teknik analisis penelitian ini melibatkan interpretasi dengan menggunakan pendekatan kualitatif, yaitu melalui wawancara tidak terstruktur dengan karyawan dan manager KSPS NURI Cabang Karang Penanang
STORE ATMOSPHERE DALAM MENINGKATKAN KEPUTUSAN PEMBELIAN PADA RESTORAN KAPAL JODOH BATU MARMAR PAMEKASAN Nuer Riskiyah; Aang Kunaifi; Matnin Matnin; Qaiyim Asyari
Al Iqtishod: Jurnal Pemikiran dan Penelitian Ekonomi Islam Vol. 8 No. 2 (2020): Al Iqtishod: Jurnal Pemikiran dan Penelitian Ekonomi Islam
Publisher : Prodi Ekonomi Syariah STAI Al-Azhar Menganti Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37812/aliqtishod.v8i2.158

Abstract

The purpose of this study was conducted with the main objective to be achieved, namely to determine the store atmosphere and purchase decisions at the Jodoh Tamberu Alet Ship Restaurant, Batu Marmar District. Atmospheric refreshes to the store's physical characteristics that are used to develop an image and to draw customers, which means that a cafe atmosphere is a physical characteristic used to build an impression and to attract customers. The elements of the atmosphere can be operationalized in the restaurant as objects in this study, namely: Layout, sound, smell, texture, building design. The study will contain data quotations to provide an overview of the presentation of the report. The data may come from manuscripts of interviews with owner and management, field notes, photos, notes or memos directly from the location. Data collection procedures used in this study were interviews, observation and documentation. The analysis used in this research is non-statistical analysis. This study analyzes data from interviews, observations, and documentation. The stages of analysis carried out by researchers in this study are as follows: Reduction, Display, Conclusion drawing. Based on literature review, the results of field research and data analysis, the researcher can conclude that the store atmosphere in the form of layout, sound, smell, texture and building design in a restaurant has an impact in increasing purchasing decisions on matchmaking vessels. This is because consumers tend to enjoy the restaurant atmosphere other than just enjoying food.
Implemintasi Penerapan Jual Beli yang Diwakilkan (Murabaha KPP) di Lembaga Keuangan Syariah Sebuah Pendekatan Tarjih bil Maqashidi Matnin
An-Nawazil: Jurnal Hukum dan Syariah Kontemporer Vol. 1 No. 02 (2019): An-Nawazil: Jurnal Hukum dan Syariah Kontemporer
Publisher : Sekolah Tinggi Ilmu Syariah As-Salafiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69784/annawazil.v1i02.51

Abstract

Secara etimologi kata murabahah berasal dari kata “ribhun” yang memiliki makna “keuntungan”. Sedangkan akad murabahah secara operasional memiliki makna “Ba’i bimistli stamaani al- Awwal wa zdiyaadati al ribih” (menjual barang dengan harga pokok disertai dengan keuntungan). Implementasi perbankan syariah dalam akad murabahah, bahwa perbankan tidak menyediakan barang (not ready stock), sehingga akad yang digunakan adalah “Murabahah Kepada Pemesan Pembelaian” (Murabahah KPP). Analisa model jual beli murabahah KPP ini dapat dilakukan dengan pendekatan Tarjih bil Maqaashidi.
PREFERENSI MINAT MASYARAKAT MELAKUKAN TRANSAKSI TERHADAP LEMBAGAKEUANGAN SYARIAH DAN LEMBAGA KEUANGAN KONVENSIONAL DI DUSUN BANYUMAS DESA KLAMPAR KECAMATAN PROPPO KABUPATEN PAMEKASAN Matnin Matnin; Abdul Bari
Assyarikah: Journal of Islamic Economic Business Vol 1, No 1 (2020): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v1i1.213

Abstract

According to the Law of the Republic of Indonesia Number 10 of 1998 concerning Banks, "the law states that, a body that manages funds from the public in the form of savings and then distributes them back to the community in and performs other services in the context of welfare. Public. Meanwhile, the definition of a sharia bank according to the Law of the Republic of Indonesia Number 21 of 2008 concerning Islamic Banking contained in article 1 paragraph 7, "that a sharia bank is a business that is run according to the principles of Islamic law and then distributes it in the form of financing based on the principle of buying and selling, for results, and services. ".The public interest preference in question is a tendency, preference or desire in choosing to transact at a financial institution, both Islamic financial institutions and conventional financial institutions. Indicators of the tendency to choose transactions in financial institutions, both Islamic financial institutions and conventional financial institutions, include environmental influences, religious (avoiding usury), advertising and promotion, products, services, needs and access to service offices,The problem in this research is, how is the preference of the Banyumas Hamlet people in conducting transactions towards Islamic financial institutions and conventional financial institutions?To answer these problems, researchers will use primary and secondary data ranging from direct observation, interviews, and documentation to literature studie   
A Human Traffcikking: Konsep Riqab Sebagai Objek Distribusi Zakat Kajian Fikih & Ekonomi Kontemporer Matnin, Matnin; Bari, Abdul
MUAMALATUNA Vol. 14 No. 2 (2022): Juli-Desember 2022
Publisher : Fakultas Syariah UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37035/mua.v14i2.6819

Abstract

The purpose of this research is to try to reveal human trafficking as a crime against humanity, so that human trafficking includes eight groups of asnaf, namely riqab, who are entitled to receive zakat. For that, the contextual understanding of riqab in the current context should no longer be contextualized as slaves, but riqab must be understood in context, that is, those who are exploited economically and their honor. The writing method used is a qualitative approach. While the method used is conceptual analysis and search for relevant reference sources, such as the use of journals, books, theses, articles, journals, etc. The analysis used is a descriptive analysis that provides an explanation of the analysis and synchronizes it with the existing documents. The conclusion of this research is that human trafficking is classified as riqab (slavery), because there is a common evil. Therefore, human trafficking is included in the eight groups of asnaf who are entitled to receive zakat. Therefore, it is necessary for zakat regulators and the government to understand riqab in the context of being a victim of exploitation so that it has an impact on zakat management so that it can alleviate poverty and prevent poverty.
The Practice of Debts and Receivables for Basic Materials in Hadith Perspective: Case Study in Pamoroh Village, Kadur District, Pamekasan Regency Jamil, Subhal; Matnin
NUsantara Islamic Economic Journal Vol. 3 No. 1 (2024): 2024 January
Publisher : Department of Islamic Economic, Faculty of Economic and Business, Nahdlatul Ulama Islamic University (UNISNU) Jepara, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/nuiej.v3i1.988

Abstract

The research explores the dynamics of Debt and Credit in Pamoroh village. Debt and credit in Islam is a contract in economic transactions that contains the value of ta'awun (helping each other). The practice of debt and credit in this village has aspects that are not in accordance with the pillars of the debt and credit contract, namely, the absence of ijab qobul between the two parties, as well as the provision of prices that can be said to contain elements of usury. The type of research used in this article is empirical law or in other terms called field research. with the type of approach that will be used is the legal sociology approach. The source of data for this research comes from two sources, namely, Primary and Secondary sources. in the practice of accounts payable between the spreader of goods and consumers do not meet directly. The reason for taking consumers is because they already know that the spreader of goods only carries out the mandate of the caregiver of Ponpes M. The payment period is one month. The time period is not based on an agreement. The payment process is that the distributor of goods comes to the consumer's house and collects it. The disadvantage factor lies in the possibility of damaged goods and prices that are too expensive. the practice of accounts payable for staples is not allowed because there is no agreement between the two parties in the provision of the price of the goods but there is an addition when the payment is made, it can be said that there is an element of usury because the price increase is done without any agreement at the beginning. This is called usury Jahiliyah, which is a debt that is paid more than the principal obligation
MODEL PENGEMBANGAN BURSA EFEK INDONESIA PADA PERGURUAN TINGGI UPAYA MENINGKATKAN LITERASI MAHASISWA Fahrur Rosi; Matnin; Rizal Johan Putra; Farok; Fathur Rozy; Rosi; Moh Yusri; Husni Mubarok
ICO EDUSHA Vol. 4 No. 1 (2023): The Fourth ICO EDUSHA 2023
Publisher : STAI AN-NAJAH INDONESIA MANDIRI

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

Abstract

The purpose of this study is to see how the Sharia Investment Gallery of the Indonesia Stock Exchange. can assist in increasing capital market literacy in the community and reducing fraudulent investment fraud. . This study uses a descriptive qualitative approach. Primary and secondary data were used in this study. Interviews, observations, and documentation according to the problem under study, as well as data analysis procedures using the Miles and Huberman model, were used as a data collection methodology. The results of this study reveal that the IDX Investment Gallery has a 3 in 1 concept, which is a collaboration between IDX, Universities and Securities Companies, which is expected not only to introduce the Capital Market in theory but also in practice. The existence of the IDX Investment Gallery is expected to provide mutual benefits for all parties so that capital market information is properly disseminated and can provide optimal benefits for students, economic practitioners, investors, capital market observers, and the general public in the area and its surroundings. environment, both for socialization and education. To prevent fraudulent investment fraud, capital market education is important for economic interests and investment alternatives. Keywords: Literacy Students, Capital Markets, Investment Gallery Abstrak: Tujuan dari penelitian ini adalah untuk melihat bagaimana Bursa Efek Indonesia dapat membantu dalam meningkatkan literasi pasar modal di perguruan tinggi dan mengurangi penipuan investasi penipuan. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data primer dan sekunder digunakan dalam penelitian ini. Wawancara, observasi, dan dokumentasi sesuai dengan masalah yang diteliti, serta prosedur analisis data dengan model Miles dan Huberman, digunakan sebagai metodologi pengumpulan data. Hasil penelitian ini mengungkapkan bahwa Galeri Investasi BEI berkonsep 3 in 1 yang merupakan kerjasama antara BEI, Perguruan Tinggi dan Perusahaan Sekuritas diharapkan tidak hanya memperkenalkan Pasar Modal secara teori tetapi juga dalam praktiknya. Keberadaan Galeri Investasi BEI diharapkan dapat memberikan manfaat bersama bagi semua pihak sehingga informasi pasar modal tersosialisasikan dengan benar dan dapat memberikan manfaat yang optimal bagi mahasiswa, praktisi ekonomi, investor, pemerhati pasar modal, dan masyarakat umum di daerah dan sekitarnya. lingkungan, baik untuk sosialisasi maupun pendidikan. Untuk mencegah penipuan investasi penipuan, pendidikan pasar modal penting untuk kepentingan ekonomi dan alternatif investasi. Kata kunci: Literasi Mahasiswa, Pasar Modal, Galeri Investasi References Ali, MF, dan Agustina, R. 2021. Pengaruh Earning Per Share (EPS) Dan Ukuran Perusahaan Terhadap Harga Saham (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Listing Di BEI Periode 2016-2018). JFAS: Journal of Finance and Accounting Studies, Vol.3 No.3. doi: 10.33752/jfas.v3i3. Andi Runis Makkalau dan Indira Yuana. (2021). Penerapan Analisis Fundamental dan Technical Analisis Sebagai Upaya Dalam Meningkatkan Keinginan Investasi Mahasiswa di Pasar Modal Syariah. Jurnal Investasi Islam. Vol 4, No 3 : 1-8. Asrifin, R, dan Agustina, R. 2021. Faktor–Faktor Penyebab Underpricing Saham Saat Initial aaaaaaaaPublic Offering di BEI Periode 2016–2018. JFAS: Journal of Finance and Accounting aaaaaaaaStudies, Vol. 3 No. 1. doi: 10.33752/jfas.v3i1.248. Erbach, A. S. (2020). “Pengungkapan intellectual capital dan nilai pasar ekuitas terhadap biaya modal ekuitas. Musamus Accounting Journal”, No. 3, No. 1 : 30- 39. Hafiz Mubarraq Haridhi. (2020). Syariah Online Trading System (SOTS) Sebagai Sistem Transaksi Saham Syariah di Bursa Efek Indonesia Tinjauan Terhadap POJK No. 15 Tahun 2015. Jurnal Hukum Bisnis Islam. Vol 12, No 2 : 334-344. Hartati, Neneng. 2021. “Investasi Saham Syariah Di Bursa Efek Indonesia Dalam Perspektif Hukum Ekonomi Syariah.” Jurnal Hukum Ekonomi Syariah, Vol. 5, No. 1 :1- 34. Kriyantono, R. (2012). Public Relation & Crisis Management: Pendekatan Critcal Public Relations Etnografi Kritis & Kualitatif. Jakarta: Kencana Prenada Group Hartati, Neneng. 2021. “Investasi Saham Syariah Di Bursa Efek Indonesia Dalam Perspektif Hukum Ekonomi Syariah.” Jurnal Hukum Ekonomi Syariah, Vol. 5, No. 1 :1- 34. Hutagaol, J. A., dan Lubis, R. H. (2021). “Pengaruh pengungkapan modal intelektual terhadap biaya ekuitas pada perusahaan otomotif yang terdaftar di BEI. Jurnal Multidisiplin Madani(MUDIMA)”, Vol. 1, No. 1 : 41-50.
PENGARUH PERSEPSI TEKNOLOGI INFORMASI, RISIKO DAN HANDLING OF COMPLAINTS TERHADAP MINAT NASABAH DALAM MENGGUNAKAN INTERNET BANKING (STUDI KASUS BPRS BAKTI SUMEKAR CABANG PRAGAAN) Matnin; Kunaifi, Aang; Ubaidillah, Ach
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 6 No. 02 (2021): JESPB Edisi Oktober 2021
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v6i02.246

Abstract

In using internet banking, there is convenience to access and easy operating procedures make customers feel comfortable using internet banking and reduce the risks that occur when making transactions directly to banks, making customers think about switching to using internet technology advances to carry out both transactions and just see the rest. balance held. Ease of use is a person's level of belief that using a particular system does not require a lot of effort. Although the effort according to each person is different but in general to avoid rejection from users of the developed system, the system must be easy to apply by users without spending heavy effort. Based on the results of research on the influence of perceptions of information technology, risk and handling of complaints, it can be concluded that: first, the effect of the variable perception of information technology on customer interest in using internet banking, shows a positive and significant influence partially. Second, the effect of the risk variable on customer interest in using internet banking, shows a negative and partially insignificant effect. Third, the effect of handling of complaints on customer interest in using internet banking, shows that there is a positive and significant influence partially. Fourth, the influence of perceptions of information technology, risk and handling of risk complaints on customer interest in using internet banking, together (simultaneously) shows a positive and significant influence.