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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.

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.4823

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.

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.

Ijma’ Dalam Konteks Penetapan Hukum Pada Suatu Negara Hasanudin Muhammad; Agus Alimuddin; Muhammad Wahdini; Lisda Aisyah
Istinbath : Jurnal Hukum Vol 17 No 2 (2020): Istinbath : Jurnal Hukum
Publisher : Institut Agama Islam Negeri (IAIN) Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/istinbath.v17i2.2391

Ijma’ adalah salah satu metode yang pembahasannya semakin berkembang karena konsep Ijma’ yang dirumuskan oleh para ulama fuqaha terdahulu ternyata di masa sekarang menimbulkan pertanyaan mengenai bagaimana Ijma’ bisa diimplementasikan. Ketika Ijma’ dipahami sebagai kesepakatan ulama maka ulama yang seperti apakah pada saat ini yang dapat membentuk sebuah kesepakatan yang dapat dipakai umat. Kemudian masih memungkinkah akan adanya sebuah ijtihad berbentuk Ijma’ yang akan dikaitkan dengan kontek negara bangsa ini. Dengan metode library research dan content analysis terhadap penafsiran beberapa ayat Al-Qur’an yang terkait. Tujuan penelitian ini adalah sebagai konteks negara bangsa bahwa Ijma’ dapat dilakukan oleh pemerintah dalam hal ini lembaga legislatif sebagai wakil rakyat, sehingga produk-produk hukumnya jika disepakati bisa dikatakan dengan Ijma’. Dan upaya kontekstualisasi konsep rukun Ijma’ dari segi kriteria mujtahid maupun secara yuridis historis bahwa Ijma’ itu adalah sebuah konsensus, maka dalam konteks negara bangsa peraturan-perundang-undangan menjadi keniscayaan menjadi sebuah Ijma’. Konsep Ijma’ ini akan menghasilkan sebuah dalam konteks negara bangsa peraturan-perundang-undangan menjadi keniscayaan menjadi sebuah Ijma’. Seperti Undang-Undang Perkawinan, Wakaf, dan peraturan perundangan lainnya.

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