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All Journal Jurnal Ilmiah Ekonomi Islam al-Afkar, Journal For Islamic Studies
Ainul Furqon
Universitas Islam Negeri Madura
Economics, Econometrics & Finance 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.
Analisis Efektivitas Penggunaan Aplikasi Catatan Keuangan Berbasis Android terhadap Kualitas Pelaporan Keuangan UMKM di Kabupaten Pamekasan Dalam Perspektif Akuntansi Syari’ah wafda Sulil Bahria; Ainul Furqon; Fena Ulfa Aulia
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 1 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i1.19258

Abstract

This study aims to analyze the effect of using Android-based financial record applications on the quality of financial reporting of micro, small, and medium enterprises (MSMEs) in Pamekasan Regency from an Islamic accounting perspective. The research method employed is a descriptive qualitative approach with three MSMEs from the culinary, trading, and livestock sectors as the research objects. Data were collected through in-depth interviews, observation, and documentation, while data analysis was conducted using the interactive model of Miles and Huberman, which consists of data reduction, data display, and conclusion drawing. The results of the study indicate that the use of Android-based financial record applications has a positive effect on improving the quality of MSME financial reporting, particularly in terms of recording accuracy, timeliness, and reliability of financial information. MSME owners are able to record transactions more systematically, separate personal and business finances, and prepare financial statements in accordance with SAK EMKM. In addition, the use of financial record applications enhances MSME owners’ awareness of accountability and trustworthiness in financial management in line with Islamic accounting principles.
Co-Authors Fena Ulfa Aulia Muhammmad Ali Fahmi Riskiyatul Khasanah wafda Sulil Bahria