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Analysis of Gold Pawn in Indonesia: A Comparative Study between DSN-MUI and AAOIFI Muna, Izzatul
Journal of Critical Realism in Socio-Economics (JOCRISE) Vol. 2 No. 02 (2024): Unity Paradigm Of Mesoscience
Publisher : University of Darussalam Gontor Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/jocrise.v2i02.53

The development of sharia-based products in Indonesia have been increasingly rife, one of the most growing is rahn/Islamic pawn. Basically, a pawn contract is a type of tabarru’/voluntary contract which does not generate profit, however there are many Islamic financial institutions that offer pawn products especially gold pawn product. This research aims to analyze the comparison between the AAOIFI and DSN-MUI in the provisions regarding gold pawn contract. This research is a type of literature study using descriptive qualitative approach. The finding of research is that there are similarities and differences between both AAOIFI and DSN-MUI in the provisions regarding gold pawn contract. The most salient difference is that the Fatwa of DSN-MUI allows the Islamic financial institutions as the mortgagee to charge to the mortgagor some fees for safekeeping and maintenance of the mortgaged asset through ijarah contract, which make the gold pawn contract become profitable for the mortgagee. Unlike in the AAOIFI Shariah Standard which does not give the mortgagee a chance to obtain profit from this contract.

Impact of digital marketing, fintech, and Islamic branding on MSME performance with innovation moderation Rofiq, Ahmad Nur; Ariyani, Diyah; Muna, Izzatul
Asian Journal of Islamic Management (AJIM) VOLUME 6 ISSUE 2, 2024
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AJIM.vol6.iss2.art2

Objective – This study aims to analyze the influence of digital marketing, financial technology, and Islamic branching on the performance of Micro, Small Medium Enterprise (MSMEs) in Salatiga City and to test the moderating role of Product Innovation in this relationship.Methodology – This study employed a quantitative approach using a survey method. Data were collected using questionnaires distributed to 100 MSME owners in Salatiga. To analyze the data, multiple regression analysis was applied to test the effects of digital marketing, financial technology, and Islamic branding on MSME performance and to examine the moderating role of product innovation. Statistical tests, such as the F-test and t-test, were used to evaluate the significance of the model and individual variables, respectively, ensuring the robustness of the findings.Findings – The results show that financial technology and Islamic brands have a significant influence on MSME performance. By contrast, digital marketing does not have a significant influence. In addition, Product Innovation does not moderate the relationship between digital marketing, financial technology, and Islamic brands and MSME performance.Implications – These findings provide insights for MSMEs and policymakers regarding the importance of optimizing the use of financial technology and strengthening Islamic branding to improve business performance. However, product innovation must be managed more strategically to have a stronger impact on MSME performance.Originality – This study makes a novel contribution by exploring the moderating role of product innovation in the relationship between modern business strategies and MSME performance in Salatiga and highlighting the local context relevant to the cultural and economic diversity in this city.

PEMBERDAYAAN MASYARAKAT MELALUI PENGOLAHAN LIMBAH KULIT KOPI Wulandari, Yunita; Sinta, Ana Nur; Utami, Setyo; Muna, Izzatul
Pandalungan: Jurnal Pengabdian kepada Masyarakat Vol 3 No 2 (2025): April
Publisher : Universitas Al-Falah As-Sunniyah Kencong Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/pandalungan.v3i2.2275

The primary livelihood of the residents of Sidomulyo Village is coffee farming. Although coffee production is abundant, coffee husk waste is often discarded and has not been optimally managed. Therefore, this community engagement initiative aims to empower the people of Sidomulyo Village through the utilization of coffee husk waste, which has traditionally been regarded as mere refuse. Employing a Participatory Action Research (PAR) approach, this program actively involved community members throughout the entire process—from problem identification and planning to action and reflection or evaluation. The main focus of the study is the transformation of coffee husk waste into value-added products, while simultaneously maintaining a clean environment by reducing the accumulation of waste. The findings indicate an increase in community knowledge and skills related to waste management, along with a growing awareness of the importance of environmental stewardship. Thus, not only does this initiative empowers the community in addressing local waste issues, but it also contributes to enhancing environmental awareness among residents.

From Awareness to Empowerment: The Role of Waqf Literacy in Indonesia’s Socioeconomic Ecosystem Agus Setiawan, Muhammad; Haseena Armina, Sheema; Muhammad Moi, Rizqi; Muna, Izzatul
Surau Journal of Islamic Studies Vol. 1 No. 2 (2025): Surau Journal of Islamic Studies
Publisher : MD Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63919/surau.v1i2.21

The Waqf Awareness Movement, launched by the International Center of Awqaf Studies, aims to enhance the understanding and participation of students and the Indonesian public in waqf practices. This study employs a literature review method, analyzing previous studies and academic literature related to the waqf awareness movement and its socio-economic impacts. By synthesizing various scholarly sources, this research explores how education, socialization, and access to information have contributed to increasing public awareness and participation in waqf. The findings indicate that waqf holds significant potential to improve community economic empowerment, strengthen social welfare, and promote solidarity. Furthermore, the literature review reveals that increased engagement in waqf extends beyond donations to include the management and utilization of waqf assets for community development. This study highlights the important role of educational and socialization initiatives in raising awareness of waqf's benefits, aiming to encourage greater public participation. The research emphasizes the need to strengthen these initiatives to maximize waqf's contribution as a tool for sustainable social and economic development. Through deeper understanding of waqf, the public is better prepared to regard it as an effective instrument for community advancement, reinforcing social values, and promoting solidarity.

Analysis of Gold Pawn in Indonesia: A Comparative Study between DSN-MUI and AAOIFI Muna, Izzatul
Istithmar Vol. 8 No. 1 (2024): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Syekh Wasil Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v8i1.1208

The development of sharia-based products in Indonesia have been increasingly rife, one of the most growing is rahn/Islamic pawn. Basically, a pawn contract is a type of tabarru’/voluntary contract which does not generate profit, however there are many Islamic financial institutions that offer pawn products especially gold pawn product. This research aims to analyze the comparison between the AAOIFI and DSN-MUI in the provisions regarding gold pawn contract. This research is a type of literature study using descriptive qualitative approach. The finding of research is that there are similarities and differences between both AAOIFI and DSN-MUI in the provisions regarding gold pawn contract. The most salient difference is that the Fatwa of DSN-MUI allows the Islamic financial institutions as the mortgagee to charge to the mortgagor some fees for safekeeping and maintenance of the mortgaged asset through ijarah contract, which make the gold pawn contract become profitable for the mortgagee. Unlike in the AAOIFI Shariah Standard which does not give the mortgagee a chance to obtain profit from this contract. Keywords: Rahn, Gold Pawn, AAOIFI, DSN-MUI

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEADILAN PROSEDURAL DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL STUDI PADA DINAS KEBUDAYAAN DAN PARIWISATA ACEH Muna, Izzatul; Lautania, Maya Febrianty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.21101

This study aims to examine the effect of budgetary participation, procedural justice, and management accounting systems on managerial performance of Dinas Kebudayaan and Pariwisata Aceh. This study used the census method which makes the entire population as a sample. This research was conducted at Dinas Kebudayaan and Pariwisata Aceh. The population in this study were managerial based on structural, including middle-level managers and line-level managers with a total of 31 respondents. This research is an associative quantitative research. The primary data obtained through the distribution of questionnaires were used as a source of research data.. The multiple linear regression with SPSS application version 25 was used as a data analysis method. The test tool on hypothesis one is with t test used in evaluating the hypothesis partially while f test is used to search its influence simultaneously. The results showed that 81.8% of the budgetary participation, procedural justice, and management accounting systems were able to explain the variable managerial performance of Dinas Kebudayaan and Pariwisata Aceh. It is also found that, simultaneously and partially, budgetary participation, procedural justice, and management accounting system have a positive effect on the managerial performance of Dinas Kebudayaan and Pariwisata Aceh.

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