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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Ummi Itiah Nasution
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Prosedur Gadai Emas Syariah Dan Penerapannya Pada Pegadaian Syariah UPS Mandailing Natal Ummi Itiah Nasution; Waizul Qarni; Ahmad Kali Ansori Nasution
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 3 (2023): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i3.287

Abstract

Sharia pawning is called rahn in Islamic law where the meaning is a contract with the detention of valuables as collateral for debts carried out by sharia pawnshops. In my opinion, as a writer, this sharia gold mortgage is the best choice when there are pressing financial matters. This is what makes the author interested in the topic of sharia gold pawning to be studied more deeply. This study discusses the description of the pawnshop itself and the conditions and procedures for pawning gold in sharia at the UPS Mandailing Natal pawnshop. The method used in this study is descriptive qualitative problem approach used is direct interviews and observations. The data used is secondary data including primary, secondary and tertiary data. All data was collected through interviews with managers and service users at UPS Mandailing Natal Sharia Pegadaian as well as literature study. All data is processed by examining data and data settings and then analyzed. The procedure uses a rahn contract and an ijarah contract. Factors that make Islamic Gold Pawning a solution for the lower middle class in Mandailing Natal Regency are because there is no usury or interest and it is more cost-effective as well as collateral items are safer.
KONSEP GOOD CORPORATE GOVERNANCE DALAM PERSPEKTIF SYARIAH UNTUK MENGATASI PERMASALAHAN PENERAPAN CORPORATE GOVERNANCE PERBANKAN DI INDONESIA Irham Lutfiansyah; Nadira Paramita; Ummi Itiah Nasution; Juliana Nasution MEI
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Januari : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1037.631 KB) | DOI: 10.30640/inisiatif.v2i1.441

Abstract

GCG (Good Corporate Governance) is the most well-known principle in the world to maintain the integrity of the world's organizations. Almost all international location swithin all countries adhere for the basis to build responsibility and openness. Regrettably, in the application, GCG lacks explanation of stakeholder values. That study aims to reconstruct GCG (OECD version) and seek an extra agreeable idea of Sharia Concept. Surely this will provide a solution to the problem it self. After analyzing the value and character of SET, webuild a modern GCG positioned on Islamic concept. These concept ​​are; one; deeper sympathetic of the stakeholder steam, second; principles regarding the rights of stakeholders; third; equality regarding the behavior of stakeholders; fourth; openness principle; last; about corporate accountability. Weak GCG practices in Indonesia are caused by the low level of protection for investors, the class of lawmaintanance, the class of transparency and the ineffective audit committee of public companies. This condition strongly encourages the need for effective and efficient global corporate governance. Islamic Corporate Governance The Islamic perspective lies under the Islamic Corporate Theory which has greater concern for wider stakeholder swhich include God, humans and nature. Differences in goals between conventional Corporate Governance and Sharia GCG which tend to adopt Sharia Enterprise Theory (SET). SET equates material and spiritual values. This shows that GCG Syariah is not only toachieve material benefits, but also spiritual values. SET also equates egoistic values ​​with altruistic values, which in Islamic law are manifested in the form of worship.
Co-Authors Ahmad Kali Ansori Nasution Irham Lutfiansyah Juliana Nasution MEI Nadira Paramita Waizul Qarni