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Optimizing Halal Product Development Through Understanding Sharia Principles Enceng, Enceng Iip Syaripudin; Ujang Burhanudin; Amany; Deni Kon kon Furkony
Bulletin of Islamic Research Vol. 2 No. 4 (2024)
Publisher : Educational Foundation for Qur'anic Exegesis and Hadith Studies (Yayasan Pendidikan Tafsir Hadis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69526/bir.v2i4.61

Abstract

This study aims to analyze the role of understanding sharia principles in optimizing the development of halal products. The sharia principles in question include the prohibition of usury, gharar, and maisir, as well as the concepts of halal and haram in Islam. The research method used is a qualitative approach with case studies on companies engaged in the halal product industry. Data was collected through in-depth interviews with management, field observations, and review of company documents. Data analysis was carried out in a descriptive-interpretive manner. The results of the study show that a comprehensive understanding of sharia principles plays a key role in optimizing the development of halal products. This is reflected in the process of selecting raw materials, product formulation, packaging design, and marketing strategies that are in line with Islamic values. The development of halal products based on sharia compliance has been proven to increase consumer confidence, product differentiation, and company competitiveness in the market. The managerial implication of this study is the need to strengthen the competence of human resources in understanding and implementing sharia principles at every stage of halal product development. This is an important foundation for the company to achieve sustainable success in the halal industry.
SOSIALISASI TENTANG KEARIFAN LOKAL DALAM PEMBAGIAN UPAH BORONGAN SAWAH DI DESA DANGIANG CILAWU GARUT PERSPEKTIF HUKUM ISLAM: UPAH BORONGAN Enceng, Enceng Iip Syaripudin; Nurul Robiatul Adawiyah; Ujang Burhanudin; Deni Kon Kon Furkony; Gini Gaussian; Hamid, Abdul
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 5 (2024): Oktober
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i5.1392

Abstract

Pengabdian ini bertujuan untuk menganalisis kearifan lokal dalam pembagian upah borongan sawah pertumbak di Desa Dangiang, Kecamatan Cilawu, Kabupaten Garut, ditinjau dari perspektif Hukum Islam. Pembagian upah dalam kegiatan pertanian borongan di desa ini dilakukan dengan pola bagi hasil, di mana penggarap menerima 60%, sementara pemilik lahan menerima 40% dari hasil panen. Metode PKM ini menggunakan pendekatan kualitatif deskriptif dengan wawancara sebagai teknik pengumpulan data utama. Dari hasil kegiatan pengabdian ini menunjukkan bahwa pola bagi hasil yang diterapkan di Desa Dangiang mencerminkan nilai-nilai keadilan sosial dan kesetaraan, sesuai dengan prinsip-prinsip Hukum Islam yang menekankan pada keadilan dalam distribusi kekayaan dan perlindungan hak-hak para pihak yang terlibat. Sistem ini juga mencerminkan kearifan lokal yang berperan penting dalam menjaga hubungan sosial antara pemilik lahan dan penggarap. Berdasarkan analisis Hukum Islam, pembagian upah tersebut dapat dikategorikan sah dan adil karena memenuhi syarat-syarat akad dan kesepakatan dalam Islam, seperti kerelaan kedua belah pihak dan proporsi bagi hasil yang disepakati sejak awal.
Internal Control and Financial Reporting Quality: A Sharia Accountability Perspective at BAZNAS Garut Regency Ujang Burhanudin; Diana Farid; Sofyan Mei Utama
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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

Abstract

This study aims to analyze the influence of internal control on the quality of financial statements at BAZNAS Garut Regency by emphasizing the perspective of sharia accountability. Zakat institutions are required to implement transparent and accountable governance, but previous research has shown mixed results regarding the relationship between internal control and the quality of financial statements. Therefore, this study provides a contextual study of zakat institutions that have special characteristics in the management of people's funds.This study uses a descriptive quantitative approach by distributing questionnaires to Amil and staff who are directly involved in financial management at BAZNAS Garut. Data were analyzed descriptively to measure respondents' perception of the implementation of the five components of internal control (control environment, risk assessment, control activities, information and communication, and monitoring) and the quality of financial statements based on the characteristics of relevance, reliability, comparability, and comprehension. The results of the study show that internal control at BAZNAS Garut has been running well, especially in the aspects of the control environment and control activities. However, there are still weaknesses in the aspects of monitoring and accounting information systems. Financial statements are considered relevant and reliable, although some respondents consider the use of sharia accounting terms still difficult for the general public to understand. This research emphasizes the importance of internal control in producing quality financial reports, in line with Sharia Enterprise Theory and stewardship theory which emphasizes vertical accountability to Allah SWT and horizontal to society.