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All Journal Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Akuntansi Syariah
Sari, Sheptya Mayang
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Economics, Econometrics & Finance

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Implementasi Pembelian Pakaian Baru Bagi Mahasiswi Untuk Menciptakan Nilai Positif Diri Sendiri Dalam Perspektif Ekonomi Mikro Islam Maratus, Maratus Soliha; Sari, Sheptya Mayang; Sumantri, Rinol; Iqbal, M.; Rahmani, Zikri
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 3 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i3.1205

Abstract

This article discusses the implementation of purchasing new clothes for UIN Raden Fatah Palembang students as an effort to create positive values ​​within themselves. In an Islamic microeconomic perspective, purchasing clothes is not only seen from the material side, but also from the social and psychological impacts that can be caused. This research uses a qualitative approach by collecting data through interviews and surveys of female students. The research results show that purchasing new clothes can increase self-confidence, strengthen self-identity, and encourage positive social interactions. Apart from that, aspects of Islamic microeconomics which focus on justice and welfare are also an important basis for making purchasing decisions. Thus, purchasing new clothes becomes not only a necessity, but also part of an ongoing self-investment. This research is a field research that aims to explore in depth the relationship between context and interactions between individuals, groups, society and institutions. In this research, the approach used is descriptive qualitative. Purchasing new clothes for UIN Raden Fatah Palembang students not only fulfills their physical needs, but also has deeper implications for self-development, economic ethics and social relationships. By considering Islamic principles in shopping, female students can make decisions that not only benefit themselves, but also society and the environment. Therefore, it is important for female students to be aware of the impact of their choices and strive to shop in a responsible and ethical manner. awareness of budgets and expenses is very important. For example, by planning clothing purchases according to predetermined needs and budgets, female students can avoid unnecessary debt and maintain their financial health. This is in line with the principles of Islamic teachings which encourage its followers to shop wisely and not excessively.
ANALISIS IMPLEMENTASI PSAK 407 PADA AKAD IJARAH PADA PEGADAIAN SYARIAH CABANG SAKO STUDI KASUS : PEMBIAYAAN GADAI EMAS (RAHN) Nurhasanah, Misla; Sari, Sheptya Mayang; Azwari, Peny Cahaya
Jaksya: Jurnal Akuntansi Syariah Vol 3, No 2 (2025): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v3i2.18142

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi PSAK 407 pada akad ijarah yang digunakan dalam pembiayaan gadai emas (rahn) di Pegadaian Syariah Cabang Sako Palembang. Fokus penelitian meliputi mekanisme pelaksanaan akad rahn, penerapan ujrah melalui akad ijarah, integrasi kedua akad dalam praktik, serta pengelolaan risiko produk gadai emas. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui wawancara, dokumentasi, dan studi literatur terkait standar akuntansi syariah dan ketentuan DSN-MUI. Hasil penelitian menunjukkan bahwa pelaksanaan akad rahn telah sesuai dengan prinsip syariah, yaitu penyerahan fisik marhun, transparansi nilai pembiayaan, dan larangan pengambilan manfaat atas barang jaminan. Akad ijarah diterapkan secara terpisah untuk penarikan ujrah penyimpanan emas sehingga terhindar dari unsur riba. Ujrah ditetapkan secara flat dan diinformasikan secara jelas kepada nasabah sehingga memenuhi prinsip keadilan dan keterbukaan. Integrasi akad rahn dan ijarah telah berjalan baik, namun masih diperlukan penguatan pemahaman nasabah terhadap akad serta penyesuaian SOP teknis agar selaras dengan PSAK 407, terutama terkait pencatatan pendapatan ujrah dan pengungkapan transaksi. Selain itu, risiko operasional seperti salah taksir, kerusakan marhun, dan keamanan penyimpanan tetap menjadi perhatian penting dan dikelola melalui peningkatan pengawasan internal dan penerapan SOP yang ketat.
Co-Authors M. Iqbal Maratus, Maratus Soliha Nurhasanah, Misla Rinol Sumantri Zikri Rahmani