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All Journal Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam al-Afkar, Journal For Islamic Studies El-Iqtishady Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Journal of Management, Accounting, and Administration
Luluk Hanifah
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of LAZISMU Bangkalan Financial Reports PSAK Perspective 109 Muhammad Adnan; Luluk Hanifah
al-Afkar, Journal For Islamic Studies Vol. 7 No. 4 (2024)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v7i4.1532

Abstract

This research aims to find out and analyze the presentation of LAZISMU Bangkalan's financial reports from the perspective of PSAK 109, namely regarding accounting for zakat and infaq/alms. PSAK 109 is an accounting standard that regulates financial reporting for entities managing zakat, infaq and alms. The analytical method used is a qualitative approach using a qualitative descriptive approach. The data used in this research comes from primary and secondary data from interviews with sources from LAZISMU Bangkalan and documentation of LAZISMU Bangkalan's financial reports. The results of the research show that in the financial reports LAZISMU Bangkalan has presented financial reports in accordance with the recording of PSAK 109. However, in its presentation in the financial reports LAZISMU Bangkalan has not fulfilled the five components, namely it is still not optimal in recording reports on changes in assets under management and notes on financial reports ( CALK).
PEMBERDAYAAN EKONOMI PEREMPUAN MADURA BERBASIS PESANTRENPRENEUR DAN SOSIOPRENEUR Miftahul Ainiyah; Luluk Hanifah
El-Iqthisadi Volume 6 Nomor 2 Desember 2024
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/el-iqthisady.vi.52308

Abstract

Abstrak Di era reformasi dan desentralisasi saat ini, pondok pesantren di Indonesia menghadapi tantangan untuk memperbarui perannya dalam masyarakat, yang dulunya dikenal sebagai lembaga pendidikan agama yang cenderung terisolasi kini dituntut untuk bertransformasi menjadi pusat pengembangan masyarakat. Penelitian ini mengkaji Pondok Pesantren Addimyathy Nurul Iman di Bangkalan, Jawa Timur, yang memiliki keunggulan melalui integrasi pendekatan kewirausahaan dalam pendidikannya, serta program pemberdayaan ekonomi perempuan melalui unit usaha yang berkolaborasi dengan One Pesantren One Product (OPOP). Tujuan penelitian ini adalah untuk mengetahui pemberdayaan ekonomi perempuan berbasis pesantrenpreneur dan sosiopreneur. Metode penlitian ini menggunakan pendekatan kualitatif, penelitian ini juga mengindentifikasi bagaimana Pondok Pesantren Addimyathy Nurul Iman memberdayakan santri dan alumni melalui pelatihan kewirausahaan dan kegiatan ekonomi berbasis pesantren. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian, ini mengungkapkan bahwa dengan pemberdayaan seperti pelatihan dan pendampingan yang maksimal bagi santri, alumni dan masyarakat khususnya perempuan dengan berbasis pesantrenpreneur dan sosiopreneur akan memberikan kesejahteraan dalam artian mereka berkecukupan untuk memenuhi kebutuhan melalui usaha yang dijalaninya. Kata Kunci: Pondok Pesantren, Pemberdayaan ekonomi, OPOP. Abstract In the current era of reform and decentralisation, Islamic boarding schools in Indonesia face the challenge of renewing their role in society, which was once known as a religious education institution that tends to be isolated is now required to transform into a community development centre. This research examines Addimyathy Nurul Iman Islamic Boarding School in Bangkalan, East Java, which has excelled through the integration of entrepreneurial approaches in its education, as well as women's economic empowerment programmes through business units in collaboration with One Pesantren One Product (OPOP). The purpose of this study is to determine the economic empowerment of women based on pesantrenpreneur and sociopreneur. This research method uses a qualitative approach, this research also identifies how Addimyathy Nurul Iman Islamic Boarding School empowers students and alumni through entrepreneurship training and pesantren-based economic activities. Data were collected through interviews, observations, and documentation. The results of this study reveal that empowerment such as maximum training and mentoring for students, alumni and the community, especially women based on pesantrenpreneur and sociopreneur, will provide welfare in the sense that they are sufficient to meet their needs through the business they run. Keywords: Islamic boarding school, economic empowerment, OPOP.
Analisis Zakat Core Principle dalam Pengelolaan Dana Zakat, Infaq dan Sedekah (ZIS) di Lazismu Bangkalan Luluk Hanifah; Muhammad Adnan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.3960

Abstract

Zakat Core Principles (ZCP) are zakat management principles consisting of 18 principles which are grouped into 6 (six) main dimensions of zakat management. These six dimensions are legal basis, zakat supervision, zakat governance, intermediation function, risk management, and sharia conformity. The aim of this research is to review, analyze and find out how the management of the LAZISMU Bangkalan Institution applies the principles of zakat core principles (ZCP). This research uses qualitative methods with primary and secondary data sources related to the Zakat Core Principle analysis in managing zakat, infaq and alms funds. From the research results, several LAZISMU Bangkalan have successfully implemented the Zakat Core Principles (ZCP) in managing ZIS funds. Principles such as transparency, accountability, efficiency and effectiveness have been implemented well, but the principles of transparency are still not optimal in publication, such as access to financial reports is still lacking.
Pengaruh Lifestyle, Islamic Branding, dan Social Media Marketing terhadap Minat Beli Hijab Pashmina Kaos : (Studi Mahasiswa Universitas Trunojoyo Madura) Nur Ayniyah Afifah; Luluk Hanifah
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i1.1616

Abstract

The halal industry, particularly halal fashion, has become a global trend, including in Indonesia, which has the largest Muslim population. This study aims to analyze the impact of Lifestyle, Islamic Branding, and Social Media Marketing on the purchase interest of pashmina hijabs among students at the University of Trunojoyo Madura. The method used is descriptive quantitative with data collection through online questionnaires to 100 students. The results show that Lifestyle has a significant positive impact on purchase interest (coefficient 0.444), while Islamic Branding has a positive but not significant impact (coefficient 0.039). Social Media Marketing also has a positive and significant impact on purchase interest (coefficient 0.367). Simultaneously, the three variables significantly influence, with a contribution of 33,1%. These findings suggest that improving Lifestyle and Social Media Marketing can enhance purchase interest, while Islamic Branding does not have a significant impact.
Strategi Keunggulan Kompetitif Home Industri Sewel Khas Socah Ditinjau dari Perspektif Etika Bisnis Islam Faizah Fairani; Luluk Hanifah
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/11652

Abstract

This study aims to determine the competitive advantage strategy of Socah's typical home industry from the perspective of Islamic business ethics. Qualitative method with descriptive approach. This is done by observing directly or going down to the field by conducting interviews and observations of the home industry entrepreneurs in Socah Village, Bangkalan Regency. The results of the study show that of the 7 home industry producers, 2 home industries (28.6%) apply a cost leadership strategy. Meanwhile, 3 home industries (42.8%) implemented a differentiation strategy. Of the remainder (28.6%), they focus more on a differentiation focus strategy. While Islamic business ethics from 7 producers, 2 home industries (28.6%) apply the principle of unity (monotheism), the principle of justice or balance there are 4 producers (57.2%) and 7 or (100%) producers apply the principle of free will, responsibility and compassion.  
Analisis Rasio Profitabilitas PT. Mayora Indah Tbk dan PT. Garudafood Putra Putri Jaya Tbk Periode 2022 - 2023 Isna Yatul Safitri; Zaitullah; Kurnia Dwi Lestari; Lutfiyah; Luluk Hanifah
Journal of Management, Accounting, and Administration Vol. 1 No. 2 (2024): October-December
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v1i2.100

Abstract

Rasio profitabilitas adalah ukuran yang digunakan untuk mengevaluasi kemampuan suatu perusahaan atau entitas dalam menghasilkan laba. Tujuan penulisan ini untuk mengetahui perhitungan mengenai Return on Asset (ROA) dan Return on Equity (ROE) pada PT. Garudafood Putra Putri Jaya tbk. dan PT. Mayora Indah tbk. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan analisis komparatif, data yang digunakan dalam penelitian ini adalah data sekunder dari laporan tahunan PT. Mayora Indah tbk dan laporan keuangan PT. Garudafood Putra Putri tbk periode 2022-2023. Hasil penelitian dari perhitungan analisis rasio profitabilitas menggunakan metode ROA dari PT. Mayora Indah tbk mengalami kenaikan pada 2022 ke 2023, yang menunjukkan kemampuan manajemen oleh perusahaan dengan baik, begitu pula dengan PT. Garudafood Putra Putri Jaya tbk juga mengalami kenaikan dari tahun 2022. Untuk analisis rasio profitabilitas dengan metode ROE PT. Mayora Indah tbk mengalami kenaikan yang mencerminkan bahwa PT. Mayora Indah tbk mampu mengelola sistem manajemen keuangannya dengan baik, namun untuk PT. Garudafood mengalami penurunanan yang menunjukkan ketidakmampuan PT.Garudafood dalam mengelola manajemen secara efektif. Penelitian ini bermanfaat untuk perusahaan agar dapat meningkatkan kinerjanya.
Analisis Zakat Core Principle dalam Pengelolaan Dana Zakat, Infaq dan Sedekah (ZIS) di Lazismu Bangkalan Luluk Hanifah; Muhammad Adnan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.3960

Abstract

Zakat Core Principles (ZCP) are zakat management principles consisting of 18 principles which are grouped into 6 (six) main dimensions of zakat management. These six dimensions are legal basis, zakat supervision, zakat governance, intermediation function, risk management, and sharia conformity. The aim of this research is to review, analyze and find out how the management of the LAZISMU Bangkalan Institution applies the principles of zakat core principles (ZCP). This research uses qualitative methods with primary and secondary data sources related to the Zakat Core Principle analysis in managing zakat, infaq and alms funds. From the research results, several LAZISMU Bangkalan have successfully implemented the Zakat Core Principles (ZCP) in managing ZIS funds. Principles such as transparency, accountability, efficiency and effectiveness have been implemented well, but the principles of transparency are still not optimal in publication, such as access to financial reports is still lacking.
Co-Authors Faizah Fairani Isna Yatul Safitri Kurnia Dwi Lestari Lutfiyah Miftahul Ainiyah Muhammad Adnan Nur Ayniyah Afifah Zaitullah