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Dari Mudharabah ke Investasi Syariah: “Evolusi Pemikiran Ekonomi Islam dalam Perspektif Ibnu Khaldun dan Muhammad Yunus”. Hermansyah, Bayu; Reza, Muhammad Faizal; Komariah, Rizka
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 3 No 2 (2024): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v3i2.247

This study aims to analyze and compare the concepts developed by Ibn Khaldun and Muhammad Yunus in the context of Islamic economics and microfinance. The main focus of this research is on the concept of mudarabah proposed by Ibn Khaldun in his Muqaddimah and the microfinance model introduced by Yunus through Grameen Bank. This research employs a qualitative method with a library research approach, analyzing literature related to the thoughts of both figures and their application in the Islamic finance system and modern microfinance. The results of the study show that although these two concepts originated in different contexts, they share similarities in the principles of social justice and fair risk-sharing between the parties involved in economic transactions. Mudarabah, as a partnership model emphasizing fairness in profit and loss distribution, aligns with the basic principles of Yunus’s microfinance model, which provides opportunities for the poor to access capital without interest. The application of both concepts in the modern Islamic finance system, particularly in the Islamic investment and microfinance sectors, can contribute to the creation of a more inclusive and sustainable financial system. This study offers new insights into the relevance of Ibn Khaldun’s and Yunus's economic thoughts in addressing contemporary socio-economic challenges.

Pengaruh Penerapan Standar Akuntansi Negara Terhadap Kualitas Pelaporan Keuangan Pada Rekening Daerah Kementerian Agama Provinsi Lampung Alayubi, Fandhuta Dhafa; Komariah, Rizka; Susanto, Rindang
JOURNAL OF INTERDISCIPLINARY SCIENCE AND EDUCATION Vol 3 No 1 (2023): Journal Of Interdisciplinary Science And Education
Publisher : STIES ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jise.v3i1.84

Financial reports of exceptional quality at the Regional Office of the Ministry of Religion in Lampung Province (Kanwil Kemenag Lampung) demonstrate the accountability and effectiveness of regional managers. These reports showcase their commitment to responsible resource management and demonstrate their responsiveness to financial accountability. This study, conducted from March to April 2022, employed a combination of questionnaires and face-to-face interviews with key stakeholders to gather primary data. The research concludes that implementing government accounting standards within Kanwil Kemenag Lampung has yielded highly beneficial results. The quality of financial reporting has been significantly elevated, indicating responsible stewardship of public resources. This analysis, utilizing simple linear regression conducted through SPSS, further reveals a strong positive correlation between the effectiveness of applying government accounting standards and the overall quality of government financial reporting. The study's sample included 30 employees from the regional office's finance department and 10 additional multipliers. Statistical tests, including a T-test, revealed significant differences in the effectiveness of implementing government accounting standards. The T-statistic of 33.968, with a p-value of 0.021 (significantly lower than the 0.05 threshold), confirms a statistically significant impact. Additionally, the regression coefficient of 0.930 underscores a strong positive correlation between the two variables. In essence, this research highlights the positive impact of implementing government accounting standards on the financial reporting quality and accountability of regional offices. By ensuring responsible resource management and effective financial reporting practices, Kanwil Kemenag Lampung exemplifies a model for other regional offices to emulate.

Strategi Pengembangan Usaha Bibit Ikan Lele Ditinjau Dari Perspektif Ekonomi Islam (Studi Kasus Di Kabupaten Tanggamus) Saputra, Ridwan Gilang Aji; Komariah, Rizka; Umar, M Abdullah
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 2 No 2 (2023): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v2i2.98

In the business world, marketing is an integral part. However, in sharia marketing, the entire process must be in accordance with the contracts and principles of muamalah in Islam. The development of the catfish seedling business in Tanggamus Regency still has several challenges that need to be overcome. To overcome these challenges, an appropriate business development strategy is needed, one of which is by applying an Islamic economic perspective. The Islamic economic perspective can provide guidelines in the development of a more sustainable and fair catfish seed business. This study applies qualitative research methods to explore the phenomena and problems in the catfish seed farming business in Tanggamus Regency. The focus was on understanding the challenges faced by farmers and relevant catfish seedling business development strategies. Through in-depth interviews and field observations, researchers gained insights into the Islamic economic strategies applied in the production, marketing and distribution of catfish seedlings. The results show that catfish seedling farming in Tanggamus Regency, Lampung, follows Islamic principles in its development strategy. Based on the values of honesty, sincerity, professionalism, good relations, holy intentions, as well as the obligations of zakat, infaq, and sadaqah, the business process is in accordance with the principles of Islamic Economics, which emphasizes ethics in running a business. The strategies implemented, such as the application of Good Breeding Practices (GBP) to ensure the quality of fish seeds, fair pricing, and distribution that expands the market without oppressing others, are a form of implementation of Islamic values in business practices.

Manajemen Penerapan Digital Marketing pada Ice Cream Momoyo di Kota Bandar Lampung Komariah, Rizka
JOURNAL OF INTERDISCIPLINARY SCIENCE AND EDUCATION Vol 4 No 2 (2024): Journal of Interdisciplinary Science And Education
Publisher : STIES ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jise.v4i2.266

Digital marketing is a marketing strategy used in a business in providing goods, services and services using technological devices and the internet in its promotional treatment. Digital marketing is currently trending and widely used in business, there are even some businesses that only use digital marketing in their promotions or do not use other conventional media. With the development of cafe businesses and the like, Momoyo has emerged with various ice cream product offerings that must compete with similar product competitors. The purpose of the study is to determine the management and application of digital marketing in Momoyo ice cream. Qualitative descriptive is the method chosen in this study with purposive sampling as a sample selection technique while the analysis tool uses IMA. The conclusion that can be drawn is that the marketing management used by Momoyo is very large through digital marketing. The form of digital marketing used is utilizing social media as the main marketing platform. The strategy is to post content and promote Momoyo products, as well as collaborating with influencers and celebrities for marketing.

PENGARUH LEVERAGE, UKURAN PERUSAHAAN, USIA DEWAN KOMISARIS DAN USIA DEWAN DIREKSI TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN PERTUMBUHAN LABA SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DALAM DAFTAR EFEK SYARIAH PERIODE 2019-2021: PENGARUH LEVERAGE, UKURAN PERUSAHAAN, USIA DEWAN KOMISARIS DAN USIA DEWAN DIREKSI TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN PERTUMBUHAN LABA SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DALAM DAFTAR EFEK SYARIAH PERIODE 2 Komariah, Rizka
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 1 No 2 (2022): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v1i2.53

This study aims to investigate the impact of leverage, company size, age of the board of commissioners, and size of the board of directors on Islamic Social Reporting (ISR) disclosure. The study also considers profit growth as a moderating variable. The research focuses on companies listed on the Sharia Securities List from 2019 to 2021. A total of 537 research data points were collected over a 3-year period using purposive sampling techniques to select 179 companies from a population of 246 companies. The study employed the Random Effects Model approach for panel data regression to test hypotheses and the Moderated Regression Analysis (MRA) model to examine the moderating variable. The Eviews program version 10 was used for data analysis. The results indicate that leverage has a negative effect on ISR disclosure, while company size does not significantly affect ISR disclosure. The age of the board of commissioners has a negative impact on ISR disclosure, whereas the size of the board of directors positively influences ISR disclosure. The relationship between leverage and ISR disclosure is strengthened by profit growth moderation. However, profit growth does not moderate the effect of company size or the age of the board of commissioners on ISR disclosure. The moderation effect of profit growth is also absent in the relationship between the age of the board of directors and ISR disclosure.

Pengaruh Kepatuhan Syariah dan Transparasi terhadap Keputusan Nasabah Menggunakan Pembiayaan Murabahah (Study Pada BMT Assyafi’iyah Berkah Nasional Lampun Tengah) Harris, Allan; Komariah, Rizka; Sari, Nurdiana
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 1 No 2 (2022): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v1i2.60

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pilihan nasabah terhadap pembiayaan murabahah dipengaruhi oleh kepatuhan syariah dan keterbukaan di BMT Assyafi'iyah Berkah Nasional. Nasabah di BMT Assyafi'iyah Berkah Nasional yang telah menggunakan pembiayaan murabahah diberikan kuesioner kuantitatif untuk mengumpulkan data. Sampel penelitian dipilih dengan menggunakan teknik purposive sampling dari total 75 responden. Hasil analisis menunjukkan bahwa kepatuhan syariah memiliki pengaruh yang positif dan signifikan terhadap keputusan pembiayaan, dengan nilai t-hitung sebesar 1,231 dan probabilitas (p) = 0,011. Transparansi juga memiliki pengaruh yang positif dan signifikan terhadap keputusan pendanaan, dengan nilai t-hitung sebesar 2,708 dan probabilitas (p) = 0,035.

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