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All Journal al-Afkar, Journal For Islamic Studies Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Relasi : Jurnal Ekonomi
Riskiyatul Khasanah
Universitas Islam Negeri Madura
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Muzara'ah Contract and Its Impact on the Income Stability of Tobacco Farmers: A Study of Justice and Economic Resilience Muhammmad Ali Fahmi; Riskiyatul Khasanah; Ainul Furqon
al-Afkar, Journal For Islamic Studies Vol. 9 No. 2 (2026)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v9i2.3354

Abstract

The significance of this study lies in understanding the implementation of the muzara’ah contract in tobacco farming and its impact on farmers’ income stability in terms of fairness and economic resilience. This study employs a descriptive qualitative method using a case study approach. Data were collected through interviews, observations, and documentation from informants selected using snowball sampling, specifically landowners and farmworkers. Data analysis was conducted in three stages: data reduction, data presentation, and data verification. The results indicate that the traditional, oral implementation of the muzara’ah contract based on trust results in a fair 50:50 division of the harvest. This contract enables landless farmers to maintain an income and promotes increased productivity and farmer income. The positive impacts of implementing this contract include improvements in farmers’ income, education, health, and household facilities. Thus, the muzara’ah contract makes a significant contribution to enhancing the well-being and economic resilience of the tobacco-farming community in Jarin Village.
ETNO TRADITIONAL ACCOUNTING: ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE ACCOUNTING AND THEIR RELEVANCE TO THE TIME VALUE OF MONEY Fatimatus Syafira; Ira Hasti Priyadi; Riskiyatul Khasanah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9682

Abstract

This study aims to explore accounting values in the local tradition of otok-otok and examine their relevance to the concept of time value of money from an ethno-accounting perspective. Otok-otok is a routine tradition of the Madurese people, similar to an arisan, which is carried out in turns with the aim of strengthening family ties and maintaining family harmony. This tradition is not only social in nature but also has accounting value as a form of collective savings (ompangan), for example, for weddings. This tradition focuses more on family routines or the family's intention to carry out otok-otok traditions such as circumcision, building a house, and requires capital based on trust and a sense of responsibility. Uniquely, otok-otok does not involve profit or interest in a continuous period, but rather a sense of shame, responsibility and kinship. This study uses a qualitative approach with ethnographic methods through observation, interviews and documentation in Bulang Hamlet, Pangilen Village, Sampang Subdistrict, Sampang Regency. The results of the study show that the otok-otok tradition, which is simply recorded in the jhelen book, still reflects the principle of time value of money without a formal discount mechanism. Thus, the otok-otok tradition is a cultural heritage as well as an alternative community financial system that is inclusive, fair, and sustainable
Akuntansi dan Pengelolaan Dana dalam Konteks Sosial dan Budaya pada Tradisi Koloman di Madura Firman Syahroni; Ira Hasti Priyadi; Riskiyatul Khasanah
Relasi : Jurnal Ekonomi Vol 21 No 2 (2025): Juli - Desember
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v21i2.1465

Abstract

Penelitian ini mengungkap adanya pencatatan arisan dan iuran kematian di dalam tradisi koloman. Metode yang di gunakan dalam penelitian ini yaitu kualitatif dengan pendekatan etnografi. Informan dalam penelitian ini terdiri dari 11 orang yaitu: pembina koloman, ketua koloman, bendahara koloman, sekretaris koloman dan anggota koloman. Hasil penelitian mengungkap bahwa dalam tradisi koloman yang berlangsung di Desa Blumbungan, Kecamatan Larangan, Kabupaten Pamekasan terdapat sistem pencatatan berupa arisan dan kas kematian yang memiliki dampak positif di kalangan masyarakat Blumbungan. Iuran kematian erat kaitannya dengan asuransi syariah karena di dalamnya terdapat prinsip ta’awun, takaful, dan tabarruk Sistem pencatatan dalam arisan dan iuran kematian dilakukan secara akuntabel dan transparan dengan maksud agar memiliki rasa tanggung jawab dan percaya antar sesama anggota koloman.
Co-Authors Ainul Furqon Fatimatus Syafira Firman Syahroni Ira Hasti Priyadi Muhammmad Ali Fahmi