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All Journal Interdisciplinary Journal of Advanced Research and Innovation Jurnal Ilmu Multidisiplin
Sistyamurti, Febintha
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Penerapan Akuntansi Mudharabah Pada Perbankan Syariah (Kesesuaiannya Dengan PSAK No. 105) Sistyamurti, Febintha; Asiyah, Binti Nur
Jurnal Ilmu Multidisiplin Vol. 1 No. 1 (2023): Jurnal Ilmu Multidisiplin
Publisher : Jurnal Ilmu Multidisiplin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53935/jim.v1.i1.1

Abstract

Indonesia merupakan negara kesatuan dengan berbagai banyak suku, budaya dan agama yang ada didalamnya. Agama islam adalah salah satu agama yang banyak dianut oleh masyarakat hingga saat ini, maka tidak heran apabila banyak perbankan syariah yang berdiri di Indonesia. Perbankan syariah pertama yang berdiri di Indonesia ini adalah Bank Muamalat Indonesia (BMI) yang mulai beroperasi pada tahun 1992, yang kemudian diikuti oleh perbankan syariah lainnya. Penelitian ini bertujuan untuk memberikan pemahaman lebih lanjut mengenai penerapan akuntansi mudharabah pada perbankan syariah. Penelitian ini menggunakan pendekatan kualitatif deskriptif. penelitian ini merupakan kepustakaan atau library research yang pengkajiannya dilakukan secara eksploratif. Penelitian ini menyajikan secara teoritis mengenai penerapan akuntansi mudharabah pada perbankan syariah.
The Ethical Concept of Production and Distribution in Islamic Economics from the Perspective Of M. N. Siddiqi Sistyamurti, Febintha; Subagiyo, Rokhmat; Adlan, M. Aqim
Interdisciplinary Journal of Advanced Research and Innovation Vol. 2 No. 2 (2024): Interdisciplinary Journal of Advanced Research and Innovation
Publisher : Ravine Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58860/ijari.v2i1.44

Abstract

Islamic economics attempts to regulate human economic activities based on Sharia principles sourced from the Qur'an and Al-hadith. In Islam, human activities are not only assessed as worldly but also spiritually assessed or must think about life in the hereafter, including economic activities. MN Siddiqi focuses his thoughts on economic activities, namely, production, distribution, and takaful. This study aims to determine the concept of production and distribution ethics in Islamic economics from the perspective of M.N. Siddiqi by using a qualitative approach and library research in the form of books, journal literature, and other research results relevant to this research. Based on the results of the study, production, and distribution are activities whose main purpose is to meet the needs of all mankind. In Islamic economics, there is the concept of Islamic economic ethics so that production and distribution activities do not deviate from the main objectives. According to Muhammad Nejatullah Siddiqi, if the ethics of production and distribution are carried out honestly and fairly, it will have a good impact on the Islamic economy in its efforts to meet the needs of all people.
Co-Authors Binti Nur Asiyah M. Aqim Adlan, M. Aqim Rokhmat Subagiyo, Rokhmat