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All Journal Jurnal Ilmiah Ekonomi Islam Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Irsyad, Fairuz Azzahra
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Analisis Teori Produksi Dalam Islam: Studi Komparasi Pemikiran Muhammad Abdul Mannan Dan Monzer Kahf Irsyad, Fairuz Azzahra; Sugianto, Sugianto
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15083

Abstract

The aim of this research is to analyze production theory according to Mannan and Kahf. This research is a library study research with a qualitative descriptive method. Data was obtained through literature study and documentation techniques, and analyzed through data reduction, data presentation, and drawing conclusions. The study findings explain that the principle of production according to Mannan is economic prosperity. Management of resources wisely, paying attention to morals, environmental ethics, and in accordance with Islamic law. Factors of production: land, labor, capital, and organization. Meanwhile, according to Kahf, the aim of production is to improve material and moral conditions. Management and use are reasonable, and in accordance with Islamic law. Factors of production: land, labor and capital. This study has implications for scientific knowledge, especially Islamic production theory and can be used as a reference for Muslim business actors in carrying out production processes that prioritize welfare and moral principles in accordance with Islamic law.
The Role of Internal Audit in Mitigating Operational Risks in Sharia Banks Utami, Rizky Ananda; Irsyad, Fairuz Azzahra; Siregar, Saparuddin
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18397

Abstract

The role of internal audit in Islamic banks is very important to mitigate operational risks, which must be managed specifically to comply with sharia principles. Operational risks in Islamic banks include challenges such as human error, system failures, and external risks, which can have a serious impact on the stability and reputation of the bank. This study aims to analyze the role of internal audit in supporting operational risk management in Islamic banks, as well as identify strategic measures to improve its effectiveness. The methodology used involves thematic analysis of relevant literature studies, which highlight that while internal audit plays an important role in maintaining compliance and improving corporate governance, there are barriers to the implementation of proactive risk management. This study finds that the integration of internal audit with Good Corporate Governance (GCG) principles and the use of technologies such as blockchain are important steps to strengthen supervision and increase transparency in mitigating operational risks. The results of this study are expected to be a reference to strengthen the stability and competitiveness of Islamic banks in facing operational risk challenges in the banking industry.
Analisis Teori Produksi Dalam Islam: Studi Komparasi Pemikiran Muhammad Abdul Mannan Dan Monzer Kahf Irsyad, Fairuz Azzahra; Sugianto, Sugianto
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15083

Abstract

The aim of this research is to analyze production theory according to Mannan and Kahf. This research is a library study research with a qualitative descriptive method. Data was obtained through literature study and documentation techniques, and analyzed through data reduction, data presentation, and drawing conclusions. The study findings explain that the principle of production according to Mannan is economic prosperity. Management of resources wisely, paying attention to morals, environmental ethics, and in accordance with Islamic law. Factors of production: land, labor, capital, and organization. Meanwhile, according to Kahf, the aim of production is to improve material and moral conditions. Management and use are reasonable, and in accordance with Islamic law. Factors of production: land, labor and capital. This study has implications for scientific knowledge, especially Islamic production theory and can be used as a reference for Muslim business actors in carrying out production processes that prioritize welfare and moral principles in accordance with Islamic law.
Co-Authors Saparuddin Siregar Sugianto Sugianto Utami, Rizky Ananda