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All Journal Justisia Ekonomika Kumawula: Jurnal Pengabdian Kepada Masyarakat
yamani, sudin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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SHARIA GENERAL CONTRACT IN THE CONTEXT OF SHARIA INSURANCE IN INDONESIA yamani, sudin; Amin, Fitria Hi Mhd
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 8 No 2 (2024): Desember
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v8i2.24186

Abstract

This article aims to identify and study Islamic financial institutions, in this case, Islamic Insurance, which implements an economic system based on the contracts in Islamic Economics. This research is also the result of library research that includes a study of various written works, including books, journals, and others. This article is compiled based on original materials from laws and regulations and the Indonesian Ulema Council on Islamic insurance fatwas. To understand the existence of these contracts and the problems they cause, this article discusses general contracts such as the Tijarah contract and the Tabaru contract in Indonesian Islamic insurance. The Tabarru' and Tijarah contracts are used in Islamic insurance, as evidenced by the results of research based on laws, laws, and regulations, and fatwas issued by the Indonesian Ulema Council. The Tabarru contract is a grant contract, namely a contract that deposits several premiums. These premiums are grants from insurance participants, the purpose of which is as funds to help other insurance participants without expecting a profit. Meanwhile, the Tijarah contract is a premium marketing contract, where profit sharing is carried out by the provisions stipulated in the contract.
PENDAMPINGAN PENATAAN CATATAN DAN PELAPORAN KEUANGAN KOPERASI DESA TAHANE Mahmud, Muhammad Daud bin; Yamani, Sudin; Usman, Nursafa
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2023): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v6i1.38918

Abstract

Masalah utama yang dihadapi dalam proses pengembangan koperasi di Indonesia saat ini adalah rendahnya kompetensi sumber daya manusia dalam mengelola koperasi dan kompetensi pengelolaan keuangan merupakan salah satu dari kompetensi sumber daya pengelola koperasi yang patut menjadi perhatian. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman secara teoritis dan praktis kepada pengelola koperasi terkait pencatatan dan pelaporan keuangan koperasi yang sesuai standar akuntansi. Metode yang digunakan yaitu Parcipatory Action Research dengan empat tahapan. Hasil pengabdian kepada masyarakat ini disimpulkan bahwa setelah pendampingan intens oleh tim pengabdian kepada masyarakat, pengelola Koperasi Desa Tahane dapat melakukan pencatatan dan pelaporan keuangan koperasi sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah. Pendampingan yang dilakukan oleh tim pengabdian kepada masyarakat kepada pengelola koperasi Desa Tahane sifatnya berkelanjutan. Meskipun kegiatan pengabdian kepada masyarakat telah selesai dilaksanakan tetapi evaluasi dan tindak lanjut hasil evaluasi terhadap proses pencatatan dan pelaporan keuangan yang dilakukan oleh pengelola koperasi Desa Tahane terus dilakukan secara berkelanjutan.
SHARIA GENERAL CONTRACT IN THE CONTEXT OF SHARIA INSURANCE IN INDONESIA yamani, sudin; Amin, Fitria Hi Mhd
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 8 No 2 (2024): Desember
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v8i2.24186

Abstract

This article aims to identify and study Islamic financial institutions, in this case, Islamic Insurance, which implements an economic system based on the contracts in Islamic Economics. This research is also the result of library research that includes a study of various written works, including books, journals, and others. This article is compiled based on original materials from laws and regulations and the Indonesian Ulema Council on Islamic insurance fatwas. To understand the existence of these contracts and the problems they cause, this article discusses general contracts such as the Tijarah contract and the Tabaru contract in Indonesian Islamic insurance. The Tabarru' and Tijarah contracts are used in Islamic insurance, as evidenced by the results of research based on laws, laws, and regulations, and fatwas issued by the Indonesian Ulema Council. The Tabarru contract is a grant contract, namely a contract that deposits several premiums. These premiums are grants from insurance participants, the purpose of which is as funds to help other insurance participants without expecting a profit. Meanwhile, the Tijarah contract is a premium marketing contract, where profit sharing is carried out by the provisions stipulated in the contract.
Co-Authors Amin, Fitria Hi Mhd G, Wahyudi Indo Santalia Mahmud, Muhammad Daud bin Usman, Nursafa