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Nazwa Septiani
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Economics, Econometrics & Finance Environmental Science

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IMPLEMENTASI AKAD ISTISHNA PADA HOME INDUSTRY MAMA AWAH JAHIT DI KELURAHAN SUMURPECUNG KOTA SERANG Nazwa Septiani; Fidela Syahda; Fany Cahyaningsih; Dea Anastya Putri; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 11 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i11.7527

Abstract

This research aims to analyze the application of the istishna contract in buying and selling transactions at the "Mama Awah Jahit" home industry in the Sumurpecung area, Serang City using a qualitative approach. Data collection was carried out through literature study, observation, interviews and documentation. The research results show that the implementation of the istishna contract in this case has fulfilled the required pillars, however there are differences in views between the Hanafi and Shafi'i schools of thought regarding the payment mechanism. This research also concludes that the istishna contract can be terminated if one party does not carry out its obligations according to the agreement. This research highlights the differences in views between the Hanafi and Shafi'i schools of thought in implementing the istishna contract. This difference shows the importance of a deep understanding of Islamic law in transactions. This research provides an important contribution in understanding the application of the istishna contract in the context of small and medium businesses, especially in home industry. The results of this research can be a reference for business actors and other researchers.
IMPLEMENTASI AKAD MUDHARABAH PADA PRODUK ASURANSI SYARIAH DI INDONESIA Icksan Andhika Darmawan; Nazwa Septiani; Deyna Putri; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 3 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i3.7879

Abstract

Ketika aktivitas ekonomi meningkat, risiko yang harus ditanggung oleh masyarakat meningkat. Dibutuhkan lembaga asuransi untuk meminimalkan hal ini. Dua jenis akad atau perjanjian yang digunakan dalam asuransi syariah adalah akad tabarru' dan akad tijarah (mudharabah). Dalam akad tabarru', underwriting memiliki surplus atau kekurangan. Pada asuransi syariah, menurut kontrak mudharabah, ada dua cara untuk mengelola dana: dengan unsur tabungan (saving) atau tanpa tabungan (non saving). Ada unsur tabungan atau tidak ada unsur tabungan yang terkait dengan produk. Hasil penelitian menunjukkan bahwa akad mudharabah dilaksanakan, yang berarti bahwa peserta memberikan semua modalnya kepada pengelola untuk dikelola dengan prinsip syariah, sehingga keuntungan dibagi secara adil.
Co-Authors Dea Anastya Putri Deyna Putri Fany Cahyaningsih Fidela Syahda Icksan Andhika Darmawan MUKHLISHOTUL JANNAH