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All Journal Akuisisi : Jurnal Akuntansi Abdimas Indonesian Journal
Adi Basuki Choirul
Universitas Sunan Gresik
Religion Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Perbandingan Anjak Piutang/Take Over Perspektif MUI dan SEBI pada Implementasi Bank Indonesia Melalui Perbankan Syariah Adi Basuki Choirul; Anita Febriani
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.1501

Abstract

The development of the world of Islamic finance is growing rapidly in Indonesia, one of which is factoring or take over. This research was written and developed to determine the similarities and differences, as well as the concept of factoring or take over initiated by DSN-MUI and SEBI fatwas at Indonesian banks through Islamic banks. The method used is literature review with normative juridical research and observation of phenomena that occur today, which ultimately produces a conceptual paper by describing comparisons about factoring or take over systematically. The results of this study show that the concept of sharia factoring in the DSN-MUI fatwa uses wakalah bil ujrah, and the concept of Hiwalah contract in Bank Indonesia Circular Letter is the concept of debt transfer with Hiwalah muthlaqah and Hiwalah muqayyadah
Strengthening Creative Entrepreneurship through Digital Marketing Education in Kwangsan Village, Sidoarjo Adi Basuki Choirul; Novie Andriani Zakariya; Syahrul Ulum; Mukhamad Roni; Moh. Ilham
Abdimas Indonesian Journal Vol. 6 No. 1 (2026)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.1308

Abstract

This community service activity aims to strengthen the creative entrepreneurship of the people of Kwangsan Village, Sidoarjo Regency through digital marketing education. This activity was motivated by the suboptimal use of digital media by village communities in marketing creative business products, even though the potential for local resources and financial capital was relatively adequate. The method used is a descriptive-participatory approach through Participatory Action Research (PAR) by involving the people of Kwangsan Village from the stage of needs assessment, planning, implementation, to evaluation. Education is focused on the use of social media, marketplaces, and digital content strategies as a means of marketing creative businesses. The results of the activity showed an increase in participants' knowledge and skills in digital marketing, which had an impact on increasing the readiness of the community in developing creative businesses based on local potential in Kwangsan Village. This activity contributes to strengthening the local entrepreneurial ecosystem and has the potential to become a model for sustainable village community empowerment in Sidoarjo Regency.
Co-Authors Anita febriani Moh. Ilham Mukhamad Roni Novie Andriani Zakariya Syahrul Ulum