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BAITUL MAL DAN GHANIMAH STUDI TENTANG IJTIHAD UMAR BIN KHATTAB DALAM PENGUATAN LEMBAGA KEUANGAN PUBLIK Agus Alimuddin; Fani Monada Essa Putri; Immawan Azhar Ben Atasoge; Risa Alvia
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Economic development is a fundamental thing for the welfare of the people. Umar ibn Khattab was one of the caliphs who proved the greatness of the Islamic economic system. The constitutional institutionalization of Baitul Mal was established in the time of Umar ibn Khattab and changed and formed various departments. The research aims to know the Baitul Mal and Ghanimah as one of the instruments for strengthening public financial institutions. The research methods used by researchers are Library research. The results of his study contextualise Ijtihad Umar ibn Khattab about Baitul Mal changed. At the time of Rasulullah SAW treasure (Baitul Mal) which is the source of the state's income stored in the mosque in a short period then distributed to the community. Meanwhile, in the period of Umar ibn Khattab the treasure was kept in a long time then distributed according to the needy but also the establishment of departments according to their respective fields. Ijtihad Umar ibn Khattab on Ghanimah raises various kinds of this kind of reticeship due to many changes in establishing a law.

Persepsi Santriwati Dalam Pembelian Kosmetik Berlabel Halal Agus Alimuddin; Lisda Aisyah; Risa Alvia
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 10 No 01 (2022): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v10i01.4509

Halal products have bruised the world of marketing with many products labeled halal. Among them are halal cosmetics, but it is very unfortunate that there are halal products but not labeled halal. One of them is a medical product that has a business license, registered with BPOM, not even harmful by its users but does not hold a halal label permit. The method used is qualitative, using a sociological approach to economics whose purpose is to find out that a product labeled halal or halal cosmetics can not only be seen from the label but certain few that can be used as a benchmark of a halal product. The results of this study show that halal labels in cosmetics on the market provide a choice of buying interest so that with the attitude that there are several roles that occur in halal certification including the role of religious identity, attitudes, subjective norms or perceived behaviour control that can produce a positive or negative role in the interest in buying products.

Persepsi Santriwati Dalam Pembelian Kosmetik Berlabel Halal Agus Alimuddin; Lisda Aisyah; Risa Alvia
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 10 No 01 (2022): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v10i01.4509

Halal products have bruised the world of marketing with many products labeled halal. Among them are halal cosmetics, but it is very unfortunate that there are halal products but not labeled halal. One of them is a medical product that has a business license, registered with BPOM, not even harmful by its users but does not hold a halal label permit. The method used is qualitative, using a sociological approach to economics whose purpose is to find out that a product labeled halal or halal cosmetics can not only be seen from the label but certain few that can be used as a benchmark of a halal product. The results of this study show that halal labels in cosmetics on the market provide a choice of buying interest so that with the attitude that there are several roles that occur in halal certification including the role of religious identity, attitudes, subjective norms or perceived behaviour control that can produce a positive or negative role in the interest in buying products.

Analysis of the Effect of Gross Domestic Product (GDP) and Total Population on State Tax Revenue (2016-2020) Lisda Aisyah; Meichio Lesmana; Muhammad Sauqi; Agus Alimuddin
Islamic Economics Journal Vol. 8 No. 1 (2022)
Publisher : University of Darussalam Gontor

Taxes are the main sector that provides income to the state, from which these funds will be used to finance the running of various sectors in Indonesia. Therefore, to advance the country a policy is needed by optimizing tax revenue, and each taxpayer must fulfill its obligation to pay taxes. The purpose of this research is to determine the factors that influence the amount of national tax revenue in Indonesia. From the theory obtained and from several previous studies, there are several factors that influence tax revenue, including the Gross Domestic Product (GDP) and population. The data used in this study are secondary data for the period 2016 to 2020 taken from the official website, namely the Central Statistics Agency (BPS) and the Ministry of Finance of the Republic of Indonesia, which are then analyzed using multiple regression analysis. The results of this research indicate that the gross domestic product (GDP) and population variables simultaneously and partially has an effect on state tax revenue at the 5% and 1% significance levels while when viewed through Islamic principles, Gross Domestic Product (GDP) reaches 80 percent so that GDP of Indonesia is recorded at around USD 1 trillion or equivalent to Rp. 14.04 trillion. Keywords; Gross Domestoc Bruto (GDP); Total Population; State Tax Revenue, Islamic Economic Principles.

Control Strategy in the Fight Again Internal Fraud (PT BPRS Kotabumi KC Bandar Lampung) Hotman Hotman; Anggoro Sugeng; Ananto Triwibowo; Agus Alimuddin
Islamic Economics Journal Vol. 9 No. 1 (2023)
Publisher : University of Darussalam Gontor

Islamic banks that carry out their duties and functions as financial management institutions have the responsibility to maintain public trust by protecting and protecting customer money from all forms of irregularities. Moreover, irregularities are committed by people who work in Islamic banks themselves or what is known as internal fraud. PT BPRS Kotabumi, Bandar Lampung branch office, is one of the Islamic banks committed to fighting fraud. The form of the effort is to prevent it through internal control instruments. The purpose of this study is to determine the internal control at PT BPRS Kotabumi Bandar Lampung Branch Office as a strategy to prevent internal fraud. This research is a qualitative descriptive field research. Researchers use interview methods and documentation to collect the required data. The research data obtained are then analyzed by using inductive analysis techniques, namely analysis that begins with specific facts or events to draw conclusions. Based on the results of research that researchers have conducted, it can be concluded that internal control can be an instrument to prevent internal fraud. Internal control at BPRS Kotabumi Bandar Lampung branch includes four control components. The four components of control are the control environment, control activities, information and communication, and monitoring.

MINAT INVESTASI PEKERJA MIGRAN INDONESIA DALAM MENINGKATKAN KETAHANAN EKONOMI KELUARGA DI LAMPUNG TIMUR Enny Puji Lestari; Nyimas Lidya Putri Pertiwi; Agus Alimuddin; Danil Asbihani
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 1 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v6i1.6630

This study is to determine the investment interest of former migrant workers in improving family resilience in East Lampung and the strategies carried out by former migrant workers in increasing family economic resilience in East Lampung. Data collection by observation and interviews, data analysis techniques by collecting data on migrant worker participants in East Lampung who returned from abroad in the last 5 years at the East Lampung Manpower Office, besides that the author also collected data on former migrant workers, then reduced data and presented data. East Lampung is the 5th largest migrant worker working abroad, the investment interest of former migrant workers in improving family resilience in East Lampung is quite high, income from work is used for positive needs. In addition, factors that influence the investment interest of former migrant workers are due to interest, desire and belief. The strategy in increasing family resilience carried out by former migrant workers in East Lampung utilizes the results of work to be managed by families properly and remain productive.

ANALYSIS OF THE IMPACT OF UMRAH TRAVEL SUSPENSION DUE TO COVID-19 ON HAJJ AND UMRAH TRAVEL AGENTS Hasrun Afandi UmpuSinga; Agus Alimuddin
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 1 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i1.290

The Covid-19 extensive has brought almost severals collisions that chalk up occurred in indefinite countries, including the country that is a religious tourism destination for Muslims in the world, namely Saudi Arabia, all the more the Covid-19 widespread press for the sovereign state of Saudi Arabia to constitute procedures to understate the spread out diffuse of Covid-19 in its sovereign state, namely by make a policy of suspension of Umrah travel. The issuance of the suspension policy resulted in the cancellation of all Umrah trips from all countries to these destination countries, of course, it would have an impact on companies that run businesses in the field of travel. This discover focus to conclude the impression of the suspension of Umrah expedition outstanding to Covid-19 on the patronage of hadj and umrah globetrot agents, the contemplate was conducted at PT Saudi Patria Wisata situated in underground City, Lampung Province. collections solicitation approaches were carried elsewhere nailed down influential collections and less important data, videlicet press conference environment notes, examinations and documentation, collections psychoanalysis approaches were carried elsewhere by elaborating the examination conclusions victimisationing causative methods. The determination of this contemplate discloses that the Covid-19 widespread has an consequence on the continuance of the corporation and furthermore the consequence on employees.

MINAT INVESTASI PEKERJA MIGRAN INDONESIA DALAM MENINGKATKAN KETAHANAN EKONOMI KELUARGA DI LAMPUNG TIMUR Enny Puji Lestari; Nyimas Lidya Putri Pertiwi; Agus Alimuddin; Danil Asbihani
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 1 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v6i1.6630

This study is to determine the investment interest of former migrant workers in improving family resilience in East Lampung and the strategies carried out by former migrant workers in increasing family economic resilience in East Lampung. Data collection by observation and interviews, data analysis techniques by collecting data on migrant worker participants in East Lampung who returned from abroad in the last 5 years at the East Lampung Manpower Office, besides that the author also collected data on former migrant workers, then reduced data and presented data. East Lampung is the 5th largest migrant worker working abroad, the investment interest of former migrant workers in improving family resilience in East Lampung is quite high, income from work is used for positive needs. In addition, factors that influence the investment interest of former migrant workers are due to interest, desire and belief. The strategy in increasing family resilience carried out by former migrant workers in East Lampung utilizes the results of work to be managed by families properly and remain productive.

BENTUK AKAD-AKAD BERNAMA DI LEMBAGA KEUANGAN SYARIAH Alimuddin, Agus
AMAL: Jurnal Ekonomi Syariah Vol. 2 No. 2 (2020)
Publisher : IAIN Ambon

Islam merupakan agama yang begitu sempurna tentu didasari dengan nilai-nilai yang universal, manusia sebagai makhluk sosial tmembutuhkan orang lain untuk memenuhi kebutuhan pokok yang begitu beragam karena manusia tidak akan pernah bisa memenuhi kebutuhan secara pribadi. Adanya hubungan satu dengan yang lainnya maka diperlukan hukum untuk mengatur hubungan tersebut, sehingga diperlukan akad untuk mengatur stabilitas kegiatan manusia dalam kegiatan transaksi bermuamalah sesuai dengan aturan syara’, Ijab-qabul sebagai tanda kesepakatan antara kedua pihak yang berakad, maka ijab-qabul diartikan sebagai pernyataan atau perbuatan yang mengandung kesukarelaan kedua pihak dalam melakukan akad. Penelitian ini menggunakan kajian pustaka dengan metode deskriptif-analisis berdasarkan data primer yang didapatkan dari Lembaga Keuangan Syariah. Maka dari itu, tulisan ini mencoba membahas bentuk akad bernama serta implementasinya di Lembaga Keuangan Syariah, tentu dalam pembahasan ini merupakan syarat fundamental bagi orang yang melakukan aktivitas muamalah juga mengetahui dampak hukum bagi pihak yang melakukan akad. Kata kunci: Bentuk akad-akad bernama, Islam, Lembaga Keuangan Syariah.

PENGELOLAAN KEUANGAN PUBLIK DALAM PANDANG MAQASID SYARIAH ISLAM PADA MASA HARUN AR-RASYID Alimuddin, Agus; Alvia, Risa
AMAL: Jurnal Ekonomi Syariah Vol. 3 No. 1 (2021)
Publisher : IAIN Ambon

ABSTRACTIslamic economic perspective, state finances are the top priority to be able to be pooled from the resources gathered and issued for regional development, so as to bring about the welfare of the people. This paper tries to re-examine the management of the public finances during the Abbasid dynasty at the time of Harun Ar-Rasyid's caliph who ruled for 23 years, the state income came from taxes, zakat, and the spoils of war taken in three categories. The purpose of this writing is to find out how the public finances are practiced by the caliph Harun Ar-Rasyid. The method used by library research, Pustaka research aims to collect data and information from the help of various materials contained in the library room, such as books, magazines, documents, records, historical stories and others. To assist in the administration of the state, the caliph formed Diwanul Kharaj to take care of the country's finances. As for the management of financial problems of the State, a financial institution, Baitul Maal (State Treasury) was formed.Keywords: Harun Ar-Rasyid, Islam, Finance. ABSTRAKPerspektif ekonomi Islam, keuangan negara menjadi prioritas utama untuk dapat dikekola dari sumber-sumber yang dihimpun dan dikeluarkan untuk pembangunan wilayah, sehingga dapat mendatangkan kesejahteraan masyarakat. Tulisan ini mencoba menelaah ulang pengelolaan keuangan publik di masa dinasti Abbasiyah pada saat khalifah Harun Ar-Rasyid yang memerintah selama 23 tahun, pendapatan negara berasal dari pajak, zakat, dan rampasan perang yang diambil dengan tiga kategori. Tujuan penulisan ini untuk mengetahui bagaimana keuangan publik yang dipraktikkan oleh khalifah Harun Ar-Rasyid lalu mencoba melihat dengan menggunakan pandangan maqasid syariah. Metode yang digunakan penelitian pustaka, penelitian pustaka bertujuan untuk mengumpulkan data dan informasi dari bantuan bermacam-macam material yang terdapat di ruang perpustakaan, seperti buku-buku, majalah, dokumen, catata, kisah-kisah sejarah dan lain-lainnya. Untuk membantu kegiatan administrasi negara maka khalifah membentuk Diwanul Kharaj untuk mengurus keuangan negara. Sedangkan untuk pengelolaan masalah keuangan Negara maka dibentuk suatu lembaga keuangan yaitu Baitul Maal (Kas Negara).Kata Kunci: Harun Ar-Rasyid, Islam, Keuangan.

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