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All Journal RIBHUNA : Jurnal Keuangan dan Perbankan Syariah Belalek
Firmansyah, Yuman
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Halal Certification Guarantee for Culinary Business Actors in Sambas Regency Firmansyah, Yuman; Muhammad Amin, Abdul Rauf; Muthiadin, Cut
Belalek Vol. 2 No. 1 (2024): BELALEK: Jurnal Pengabdian Kepada Masyarakat (Journal of Community Services)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/belalek.v2i1.3136

Abstract

This article discusses the opportunities for implementing halal certification to increase their economic growth. It is said that new opportunities for business actors who are benchmarks are the guarantee of halalness of products sold to consumers in attracting the business opportunities they are undergoing. Therefore, the Sambas Regency Government is always optimal and strives to develop the halal food and beverage industry in each region in order to encourage the growth of the halal industry for culinary business actors. In implementing the acceleration of the implementation of halal standards where one of the things needed is halal products, article 4 states that halal certification of a product is mandatory. To support one of the developments of the halal industry, an in-depth study is needed in this study to find out the extent of application in providing halal product assurance through halal certification for MSME food and beverage products in Sambas district. The research method used is a descriptive qualitative approach research method. Based on the results of observations that show that superior food and beverage products, culinary business actors have great potential in realizing halal product guarantees so that they have optimal potential and are found to be quite strategic and appropriate in realizing the design of the halal food and beverage industry.
ANALISIS PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN SAMBAS Firmansyah, Yuman; Amaluddin, Zainal; Ghofur, Abdul; Raharjo, Raharjo
RIBHUNA : Jurnal Keuangan dan Perbankan Syariah Vol 4 No 2 (2025): July 2025
Publisher : Islamic Banking Department, Faculty of Islamic Economics and Business, Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/ribhuna.v4i2.3384

Abstract

This study aims to identify and analyze regional financial management in Sambas Regency for 5 years from 2017 to 2021. The main focus of this study is to evaluate the effectiveness of regional government financial performance through financial ratio analysis, analysis of the realization of regional revenue and expenditure budgets (APBD). The method used in this study is a qualitative descriptive approach with regional financial management analysis techniques in Sambas Regency. Based on the descriptive qualitative approach, several main findings were found such as low human resource capacity, weak internal control systems, and inaccuracy in budget planning. The results of this study indicate that the liquidity ratio consisting of an average current ratio of 0.82 means that every Rp. 1, - current debt is guaranteed by Rp. 0.82, - current assets, an average cash ratio of 0.35 means that every Rp. 1, - current assets of Rp. 0.35 are cash and cash equivalents; cash to current liabilities average of 0.29 means the ability of the Regional Government to pay immediately every Rp.1- current debt using cash and equivalents of Rp.0.29,- average quick ratio of 0.60 means that the ability of the Regional Government to meet short-term obligations for every Rp.1,- using cash, cash equivalents and receivables. Of Rp.0.60, the average cash flow ratio of 2.31 means the ability of a Regional Government's operating cash flow to pay every Rp.1,- current debt owned using operating cash of Rp.2.31,-; the leverage ratio measured is the short-term debt to long-term debt ratio of 1.00. Based on the research presentation above, the researcher recommends the need to improve the competence of regional financial management apparatus through continuous training, strengthening digital-based financial management information systems and optimizing the role of the regional inspectorate as an internal supervisory institution. It is hoped that there will be improvements by the Regional Government in the coming year to ensure that the Debt Service Coverage Ratio (DSCR) remains at the minimum limit outlined by the Central Government because if loans continue to increase, there is concern that the Sambas Regency Regional Government will not be able to meet mandatory expenditure as regulated in PP 30/2011 concerning regional loans in Article 15 paragraph (1) letter b. Keywords : Analysis, Regional Financial Management, Sambas Regency Government.
MACAM-MACAM AKAD DALAM PENERAPANNYA PADA LEMBAGA KEUANGAN SYARIAH DI INDONESIA Oktoviasari, Vera Ayu; Firmansyah, Yuman; Kadir, Amiruddin; Syaharuddin, Syaharuddin
RIBHUNA : Jurnal Keuangan dan Perbankan Syariah Vol 4 No 2 (2025): July 2025
Publisher : Islamic Banking Department, Faculty of Islamic Economics and Business, Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/ribhuna.v4i2.3460

Abstract

Islamic Financial Institutions in Indonesia operate based on Islamic sharia principles, which make contracts the primary basis for every financial transaction. A contract is an agreement or agreement between two parties that is legally and sharia-compliant, and serves as the legal basis for economic activities. This study aims to identify various types of contracts used in Islamic Financial Institutions in Indonesia and analyze their practical application in financial products and services. The research method used is a qualitative study with a descriptive analytical approach. Data were obtained through literature studies, DSN-MUI fatwa documentation, and analysis of practices in Islamic banking, BMT, and Islamic Financial Institutions. The results show that Islamic Financial Institutions in Indonesia use various types of contracts, both tabarru' contracts (benevolent/non-profit contracts) such as Wadiah and Qard, and Tijarah contracts (commercial/profit-oriented contracts) such as Murabahah, Ijarah, and Istishna'. The implementation of these contracts is tailored to product characteristics and customer needs. For example, the murabahah contract is widely applied in consumer financing, while the musyarakah and mudharabah contracts are used in productive business financing. The ijarah contract is commonly used in leasing products, and the wadiah contract is applied in checking account savings products. In practice, several challenges remain, such as limitations in the concept of the contract and the need for Sharia principles to prevent practices that approach usury. This research emphasizes the importance of public education regarding Sharia contracts and the need for more accurate Sharia supervision to ensure consistent implementation of contracts in accordance with Sharia principles. With a proper understanding and implementation of contracts, Sharia financial institutions can continue to grow and provide a fair, transparent, and ethical financial alternative in Indonesia. Keywords : Types of Contracts, Implementation, Islamic Financial Institutions.
Co-Authors Abdul Ghofur Amaluddin, Zainal Cut Muthiadin Kadir, Amiruddin Muhammad Amin, Abdul Rauf Oktoviasari, Vera Ayu Raharjo Raharjo Syaharuddin