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All Journal Indonesia Auditing Research Journal Jurnal Sahid Mengabdi
Maulana, Muhammad Restu
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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REVOLUSI DESA BANYUWANGI DENGAN TEH CINDY; MENGOPTIMALKAN POTENSI LOKAL MELALUI PLATFORM DIGITAL Rahmawati, Ima; Hasanah, Siti Lutfiatul; Maulana, Agung; Maulana, Muhammad Restu; Mulyati, Embun; Lestari, Hana
Sahid Mengabdi: Jurnal Pengabdian Masyarakat Institut Agama Islam Sahid Bogor Vol 3 No 02 (2024): Desember 2024
Publisher : Lembaga Penelitan dan Pengabdian Masyarakat Institut Agama Islam Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56406/jsm.v3i02.614

Abstract

After conducting a survey, we found several obstacles in Banyuwangi Village, especially in the MSME sector which has difficulties related to marketing, access to information, and business legality. INAIS Sahid Bogor KKN students also identified a lack of coordination between the community and the village. Teh Cindi application is a digital solution to facilitate product marketing, provide the "Hello Village" feature, access village news, and apply for halal certification online. This research uses descriptive qualitative methods with data collection techniques through observation and interviews. Sources of information came from documents and informants, consisting of MSME owners, the village government, and the people of Banyuwangi Village. Teh Cindi Innovation Program provides many benefits, especially in facilitating the distribution of MSME products and increasing access to information and community coordination with the village through existing features.
A sharia compliance audit of murabahah contracts: Investigating price transparency and gharar risk mitigation in MSMEs Robi’in, M.; Ramdhani, Deden; Maulana, Muhammad Restu
Indonesia Auditing Research Journal Vol. 14 No. 2 (2025): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v14i2.556

Abstract

Installment sale transactions frequently raise potential issues regarding non-compliance with Sharia principles, making the murabahah contract a vital Islamic solution emphasizing the honesty and transparency of the cost price. However, implementing this contract in the Micro, Small, and Medium Enterprises (MSME) sector often faces practical challenges, particularly in fulfilling the essential requirement of cost disclosure. This study aims to analyze the Sharia compliance of the murabahah implementation at Toko Raina Collection and to describe the mitigation efforts for the resulting issues. The methodology employs a qualitative descriptive approach with a case study design, utilizing observation and in-depth interviews with the store owner and customers for data collection. The findings indicate that the installment sales practice fulfills the general pillars of Islamic trade, such as ‘aqidain (parties) and sighat (offer and acceptance), but fails to meet the essential murabahah condition of disclosing the original cost price. The owner does not itemize the cost but sets a final total sale price, causing the contract to substantively shift to an ordinary deferred payment sale (bai' bitsaman ajil). This non-compliance is implicitly mitigated through setting a reasonable profit margin to maintain customer satisfaction (ridha). The study concludes that the practice is not kaffah (perfect) as murabahah. The research contributes empirical insight into the implementation gap of murabahah at the MSME level and offers recommendations for achieving full Sharia compliance.
Co-Authors hana lestari Hasanah, Siti Lutfiatul Ima Rahmawati Maulana, Agung Mulyati, Embun Ramdhani, Deden Robi’in, M.