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Neraca
Published by Universitas Muhammadiyah Pekajangan Pekalongan
ISSN : 18298648     EISSN : 27455750     DOI : https://doi.org/10.48144/neraca
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Neraca adalah jurnal hasil riset dari Dosen Fakultas Ekonomika dan Bisnis - Universitas Muhammadiyah Pekajangan Pekalongan dan Dosen Luar Kampus Fakultas Ekonomika dn Bisnis - UMPP yang mempunyai fokus riset di bidang Ekonomi, Insyallah Jurnal ini akan terbit 2 kali dalam 1 (satu) tahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 168 Documents
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ANALISA BREAK EVEN POINT (BEP) PADA RICE MILLING MACHINE “ BAROKAH “ DI TIRTO KABUPATEN PEKALONGAN Edi Purnomo, Djauhar; Pujiono, Akhmad
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1491

Abstract

Indonesia is an agricultural country where the majority of the population consists of farmers so that the agricultural sector plays an important role. The agricultural sector is a source of life for the majority of the population, especially for those who have their main livelihood as farmers. In addition, the agricultural sector is one of the important things that must be considered as a provider of food for the community. Profit planning requires a tool in the form of profit volume cost analysis. Costs, volume and profits are the three main elements in preparing a profit and loss statement for a business. In carrying out its operational activities, a management company will try to obtain and allocate resources in a way that is the cheapest in terms of cost and provides the most benefits in achieving business goals. This study discusses the analysis of the break even point (Break Even Point) in the Rice Milling Machine "Barokah" business sector to avoid losses. This type of research is quantitative research, the scope of the research being carried out focuses on income management from the Rice Milling Machine business. The population is all financial reports on the "Barokah" Rice Milling Machine in 2021 as well as samples used using samples through documentation. Furthermore, this research data was analyzed using the Break Even Point (BEP) mathematical model which is useful for providing solutions for a minimum amount of sales, this aims to anticipate losses in the Rice Milling Machine business.
PENGARUH SISTEM PENGENDALIAN INTERNAL, AKUNTABILITAS, TRANSPARANSI, DAN MORALITAS TERHADAP KECURANGAN DANA BOS PADA SMA KABUPATEN PEMALANG Andayani, Tutut Dwi; Purnama Sari, Linda; Moegiri, Moegiri; r, Riswan
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1492

Abstract

This research aims to investigate the effect of Internal Control System Accountability, Transparency, and Morality on Boss Fund Fraud in schools. This research was conducted at SMA Pemalang Regency. The total population taken is the principal, treasurer boss, and school committees in SMA in Pemalang Regency, totaling 54 people. Data collection is done by distributing questionnaires. The analytical technique used in this study is multiple linear regression using the SPSS (Statistical Product and Service Solutions) version 16 program. The results of this study indicate that; (1)the internal control system has a significant effect on the boss's fund fraud; (2) accountability has no significant effect on the boss's fund fraud; (3) transparency has no significant effect on the boss's fund fraud;(4)morality has a significant effect on the boss's fund fraud; (5) internal control system, accountability, transparency, and morality have a significant effect on the boss's fund fraud.
PENGARUH PERILAKU PENGELOLAAN KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA MANAJEMEN KEUANGAN UMKM (STUDI KASUS PELAKU UMKM DI KOTA PEKALONGAN) Kurniati, Panca; Rosanti, Cholisa; Hudaya, Fadli
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1493

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perilaku pengelolaan keuangan dan literasi keuangan terhadap kinerja manajemen keuangan. Populasi dalam penelitian ini adalah para pelaku UMKM yang berada di Kota Pekalongan. Metode penentuan sampel dilakukan dengan cara non probabilitas yaitu purposive sampling. Pengujian hipotesis dan variabel menggunakan analisis regresi linear berganda berdasarkan data yang diperoleh dilakukan dengan bantuan program statistik SPSS 26 for windows. Hasil temuan penelitian ini menunjukkan bahwa perilaku pengelolaan keuangan dan literasi keuangan berpengaruh positif terhadap kinerja manajemen keuangan.
PERANCANGAN WIRAUSAHA TEKNIK SISTEM PENGERAS SUARA MASJID DENGAN PENGGUNAAN TENAGA SURYA Kurniawan, Septiadi; Hammam, Muhammad
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1494

Abstract

Sebagai negara dengan populasi muslim terbesar di dunia maka peran masjid sangatlah penting dalam aktivitas masyarakat, Kelistrikan yang ada dimasjid biasanya bersumber dari PLN. Beberapa masjid juga sudah mengimplementasikan genset yang dipakai apabila listrik PLN dalam keadaan mati.Kondisi ini dapat menciptakan peluang wirausaha dibidang teknik dengan menggunakan energi terbarukan yaitu tenaga surya Maka perlu diimplementasikan bagaimana merancang sistem kelistrikan tenaga surya untuk otomatisasi pengeras suara dan penerangan masjid?. Cara kerja sistem kelistrikan tenaga surya untuk otomatisasipengeras suara dan penerangan masjid? Dan bagaimana sistem pengaman alat pada sistem kelistrikan tenagasurya untuk otomatisasi pengeras suara dan penerangan masjid? Jurnal ini membangun wirausaha sistem kelistrikan tenaga surya untuk otomatisasi pengeras suara dan penerangan masjid. jurnal ini menggunakan metodeeksperimen yang merupakan suatu langkah metodhologi dalam bidang keilmuwan untuk melakukan suatu perkembangan dalam pengembangan ilmu maupun teknologi. Alur pelaksanaannya meliputi studi literatur, perancangan produk, pengumpulan alat dan bahan. Kemudian prototipe dibuat dan diuji agar hasil uji tersebut dapat dianalisis mengenai potensi-potensi yang dapat dikembangkan.Prototipe dapat dibangun sesuaidengan desain yang diharapkan.Berdasarkan pengujian yang dilakukan, dengan memanfaatkan kontak NC pada kontaktor, fungsiotomatis dapat bekerja dengan baik.Fungsi peralihan juga dapat berjalan dengan lebih cepat dibanding dengansistem yang menggunakan genset.Hal tersebut dikarenakan pada genset memerlukan waktu yang lebih lamauntuk menyiapkan tegangan yang dibutuhkan agar beban dapat bekerja. Penggunaan baterai sebagai penerangan dalam sistem ini dapat bertahan cukup lama. Penurunan yang terjadi sekitar 0.4V tiap jam. Sementara penurunan tegangan baterai sebesar 0.5 Volt tiap 15 menit terjadi ketika dihubungkan dengan sound amplifier. Perlu dilakukannya kajian dan penelitian terkait dengan sistem pengeras suara yang hemat energi namun dengan kualitas yang baik.Agar implementasi PLTS pada sistem pengeras suara dapat bekerja lebih efisien.
FAKTOR DETERMINAN YANG MEMPENGARUHI TURNOVER INTENTION Pangestika, Asri; Yohani, Yohani; Hidayah, Rini
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1495

Abstract

This study aims to determine what factors influence turnover intention. The target sample for this study is the accounting division employees of the Regional Development Bank (BPD) in the Special Province of Yogyakarta. The number of samples used in this study were 45 respondents. The method of determining the sample in this study used a purposive sampling method. Data collection was carried out using a questionnaire method. The results of this study indicate that job insecurity, job stress, and role conflict have a positive effect on turnover intention. Meanwhile, accounting competence has a negative effect on turnover intention. This study contributes to literature and practice, (1) For management, this research can be used as material for consideration in the management of human resources, namely employees. In addition, this research can be used as a guide to find out how to increase the level of employee loyalty in working effectively and efficiently. (2) For future researchers, this research can be used as a guideline for conducting research in the same field, especially related to the factors that influence the level of turnover intention.
PENGARUH TINGKAT KESEHATAN BANK SYARIAH TERHADAP RETURN SAHAM BANK Usamah, Usamah; Fahrunisa, Aliffiana; Edi Purnomo, Djauhar
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1496

Abstract

This study aims to obtain empirical evidence of the effect of the ratio of NPF, FDR, GCG, ROA, NIM, and CAR on stock returns. The population in this study is Islamic Commercial Banks and Sharia Business Units registered with Bank Indonesia in 2018-2020. The sample for this study was determined by purposive sampling method in order to obtain a sample of 10 BUS and UUS that met the criteria. The data used is secondary data downloaded from the Indonesia Stock Exchange website (www.idx.co.id) and the websites of each company. Analysis of the data used is the multiple linier regression method. The results of this study indicate that partially the NPF, FDR, GCG, NIM, and CAR variabels have no significant effect on stock returns. While the ROA variable has a significant effect on stock returns. Simultancously the variables NPF, FDR, GCG, ROA, NIM, and CAR have a significant effect on stock returns.
PENGARUH BELANJA PENDIDIKAN, JUMLAH GURU, DAN TINGKAT KEMISKINAN TERHADAP ANGKA PARTISIPASI SEKOLAH Fatah, Khoirul; Tridevayanti, Anggita; Imtikhanah, Sobrotul
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1497

Abstract

This study looked at how much is spent on education, how many teachers there are, and how much poverty there is. 35 districts in the province of Central Java served as the study's sample. Multiple linear regression analysis was the quantitative method used in this study. Secondary data that was used in documentation methods. Education spending had no discernible impact, according to the partial results analysis. There was no discernible impact of the number of teachers. School enrollment rates were significantly impacted by poverty levels. The variables relating to education spending, the number of teachers, and the degree of poverty all had a significant impact on the percentage of students who attended school.
PENGARUH EMPLOYER BRANDING, MEDIA SOSIAL, DAN PERSEPSI TERHADAP NIAT MELAMAR KERJA PADA INDUSTRI STARTUP Purwanto, Teguh; Salamah, Nailis; Yusuf, Muh
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1498

Abstract

This research aims to determine the effect of employer branding, social media, and perceptions on job application intentions in the startup industry. The research method used is quantitative research method. The population used in this research was 541 students of Universitas Muhammadiyah Pekajangan Pekalongan. The sample used was 94 students using purposive sampling technique. Data collection techniques were carried out by distributing questionnaires and literature studies. The analysis technique used in this research is multiple linear regression analysis using the SPSS version 22 programme. The results of this research indicate that employer branding partially has no significant effect on job application intentions. Social media partially has a significant influence on job application intentions. Perception partially has a significant influence on job application intentions. Employer branding, social media, and perceptions simultaneously have a significant effect on job application intentions.
Faktor-Faktor Yang Mempengaruhi Kinerja Umkm Batik Di Kota Pekalongan Andayani, Tutut Dwi; Moegiri, Moegiri; Saebani, Saebani; Imtikhanah, Sobrotul
Neraca Vol. 20 No. 1 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i1.1844

Abstract

This paper aims to explain the factors that influence the performance of MSMEs in Pekalongan City. The factors tested in this research are human resource competency, business capital, use of accounting information, and financial literacy. This type of research is quantitative research with respondents being Batik MSMEs in Pekalongan City who are registered with the Pekalongan City Cooperatives and Micro Enterprises office. Determination of the sample size was carried out using the random sampling method. The sample used in this research was 90 respondents. Research data was analyzed using multiple linear regression. The results show that partially human resource competence, business capital, use of accounting information and financial literacy influence the performance of MSMEs. Simultaneously shows that human resource competency, business capital, use of accounting information technology, and financial literacy influence the performance of Batik MSMEs in Pekalongan City. REFERENSI Ardiana, I.D.K.R., I.A. Brahmayanti, Subaedi. (2010). Kompetensi SDM UKM dan Pengaruhnya Terhadap Kinerja UKM di Surabaya. Jurnal Manajemen dan Kewirausahaan. 12. 42-55. Aribawa, Dwitya. (2016). Pengaruh Literasi Keuangan terhadap Kinerja dan Keberlangsungan UMKM di Jawa Tengah. Jurnal Siasat Bisnis. 20. 1-13. Bank Indonesia. (2015). Profil Bisnis Usaha Mikro, Kecil dan Menengah (UMKM). Jakarta: Penulis. Diakses dari https://www.bi.go.id. Departemen Koperasi. (2018). Daftar UMKM Seluruh Indonesia. Jakarta: Penulis. Diakses dari http://www.depkop.go.id/. Fitzgerald, K. (2020, 7 3). Another Option for HK SMEs Seeking Govt Support to Digitise. Retrieved 8 2, 2020, from https://www.ejinsight.com:https://www.ejinsight.com/eji/article/id/2511750/20200703-Another-option-for-HK- SMEs-seeking-govt-support-to-digitise Ghozali, Imam. (2011). Aplikasi Analisis Multivariate Dengan Program SPSS (Edisi kelima). Semarang: Badan Penerbit Universitas Diponegoro. Gibson et al. (2012). Organizations Behaviour, Structure, Processes (14th Edition). New York: McGraw-Hill. Husein, Reza. (2016). Faktor – Faktor Yang Mempengaruhi Kinerja Usaha Mikro, Kecil, Menengah Di Kabupaten Sleman (skripsi). Fakultas Ekonomi. Universitas Muhammadiyah Yogyakarta. Yogyakarta. Kumalaningrum, Maria Pampa. (2012). Lingkungan Bisnis, Orientasi Kewirausahaan, Orientasi Pasar, dan Kinerja Usaha Mikro, Kecil dan Menengah. Jurnal Riset Manajemen dan Bisnis. 7. 45-59. Munizu, Musran. (2010). Pengaruh Faktor-Faktor Eksternal dan Internal Terhadap Kinerja Usaha Mikro Kecil (UMK) di Sulawesi Selatan. Jurnal Manajemen dan Kewirausahaan Universitas Hasanuddin. 12. 33-41. Mustikowati, Rita Indah & Irma Tysari. (2014). Orientasi Kewirausahaan, Inovasi dan Strategi Bisnis untuk Meningkatkan Kinerja Perusahaan (Studi pada UKM Sentra Kabupaten Malang). Modernisasi. 10. 23-37. Mutiso, Agnes Ndinda & Robert Gitau Muigai. (2018). An Assessment of Financial Literacy and the Perfomance of UWEZO Funded SME’s in Kirinyaga County, Kenya. Journal of Economics and Sustainable Development. 9. 10-17. Diakses dari https://www.iiste.org. Mutmainah, Dinda Audriene. (2016, November). Kontribusi UMKM Terhadap PDB Tembus Lebih Dari 60 Persen. CNN Indonesia. Diakses dari https://www.cnnindonesia.com/ekonomi/20161121122525- 92174080/kontribusi-umkm-terhadap-pdb-tembus-lebih-dari-60-persen. Ningsih, Suci Etika. (2018). Pengaruh Literasi Keuangan Terhadap Kinerja Usaha Mikro, Kecil, dan Menengah di Kabupaten Jember (skripsi). Tersedia dari Digital Repository Universitas Jember. (No. 87431). Puspitaningtyas, Z. (2017). Manfaat Literasi Keuangan Bagi Business Sustainability. Seminar Nasional Kewirausahaan dan Inovasi Bisnis. 7. 254-262. Diakses dari https://www.repository.untar.ac.id. Putri, Negina Kencono, Atiek Sri Purwati & Irianing Suparlinah. (2015). The Effect of SAK ETAP Implementation to the Yse of Accounting Information at SMEs in Banyumas Region, Central Java, Indonesia. ECONOMICA. 11. 117-124. Sari, Indra Yanti. (2016). Pengaruh Orientasi Kewirausahaan dan Inovasi Produk terhadap Kinerja UKM Kota Makassar (skripsi). Tersedia dari Repositori UIN Alauddin Makassar. (No. 5034) Suci, Y. R. (2017). Perkembangan UMKM (Usaha Mikro Kecill dan Menengah) di Indonesia. Jurnal Ilmiah Cano Ekonomos , 6 (1), 51-58. Sugiyono. (2013). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitattif, dan R&D) (Cetakan ke-19). Bandung: Alfabeta. Suliyanto. (2011). Perbedaan Pandangan Skala Likert sebagai Skala Ordinal atau Skala Interval. Prosiding Seminar Nasional Statistika Universitas Diponegoro 2011. 8. 51-60. Suparlinah, Irianing et al. (2018). Entrepreneurial Orientation and Business Scale Effect on the Micro and Small Enterprises (MSEs) Performance: A Case in Banyumas, Centra Java, Indonesia. Economy Transdisciplinarity Cognition. 21. 44-50. Suryana. (2013). Kewirausahaan (Kiat dan Proses Menuju Sukses) (Edisi 4). Jakarta: Salemba Empat. Suryanto & Mas Rasmini. 2018. Analisis Literasi Keuangan dan Faktor-Faktor yang Mempengaruhinya (Survey pada Pelaku Usaha Mikro, Kecil, dan Menengah di Kota Bandung). Jurnal Ilmu Politik dan Komunikasi. Utari, Tri & Putu Martini Dewi. (2014). Pengaruh Modal, Tingkat Pendidikan dan Teknologi terhadap Pendapatan Usaha Mikro Kecil dan Menengah (UMKM) di Kawasan Imam Bonjol Denpasar Barat. E-Jurnal Ekonomi Pembangunan Universitas Udayana. 3. 576-585. Diakses dari https://ojs.unud.ac.id/index.php/eep/article/view/9916. Wahba. (2018). Pengaruh Kebijakan Pendanaan dan Modal Kerja terhadap Profitabilitas Usaha Mikro Kecil dan Menengah di Kecamatan Banawa. Jurnal Katalogis. 6. 195-203. Wahyudiati, Dinar. (2017). Pengaruh Aspek Keuangan dan Kompetensi Sumber Daya Manusia (SDM) Terhadap Kinerja Usaha Mikro Kecil dan Menengah (UMKM) di Desa Kasongan (skripsi). Tersedia dari Lumbung Pustaka UNY. (No. 59905). Warsosno, S. dan E. Murti. (2010). Akuntansi UMKM Ternyata Mudah Dipahami dan Dipraktikkan. Yogyakarta : Asgard Chapter Winarno. Weston, J. Fred dan Thomas E. Copeland. (1999). Manajemen Keuangan Jilid 2 (Edisi Kesembilan). Jakarta: Binarupa Aksara. Widjaja, Yani Restiani et al. (2018). Peranan Kompetensi SDM UMKM dalam Meningkatkan Kinerja UMKM Desa Cilayung Kecamatan Jatinangor, Sumedang. Jurnal Abdimas BSI. 1. 465-476. Diakses dari https://ejournal.bsi.ac.id/ejurnal/index.php/abdimas/article/view/4012. Witjaksono, Herry Prasetijo. (2014). Analisis Orientasi Kewirausahaan dan Sumber Daya Internal Perusahaan terhadap Kinerja melalui Keunggulan Bersaing (Studi pada Usaha Mikro Kecil dan Menengah Furniture Kabupaten Jepara. Jurnal Bisnis Strategi. 23. 82-1
Analisis Perilaku Keuangan Masyarakat Dalamkonteks Pinjaman Rentenir: Perspektif Ekonomi Syariah Kholidah, Nur; Rosanti, Cholisa; Hudaya, Fadli
Neraca Vol. 20 No. 1 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i1.1845

Abstract

This study was conducted to gain a deeper understanding and analyze the factors that influence the community's borrowing behavior. It is hoped that in the future, the community will shift away from loan sharks and prefer existing banks, especially Islamic banks. The research methods used include direct interviews and the distribution of questionnaires to the villagers where the study was conducted. The sampling procedure in this study is the snowball sampling method with 68 respondents. The data analysis technique used is multiple regression analysis using SPSS version 2.2 The results of the study indicate that, simultaneously, the community's borrowing behavior is significantly influenced by Islamic financial literacy, needs, convenience, and collateral, as supported by the F-test result of 9.867. Meanwhile, partially, the factors of Islamic financial literacy and collateral have a significant negative influence on the community's borrowing behavior from loan sharks. The factor of needs has a significant positive influence on the community's borrowing behavior from loan sharks. The factor of convenience does not influence the community's borrowing behavior from loan sharks. REFERENSI Aziz, A., & Ramdansyah, R. (2016). Esensi Utang Dalam Konsep Ekonomi Islam. BISNIS: Jurnal Bisnis Dan Manajemen Islam, 4(1), 124–135. Bawono, A. (2006). Multivariate analysis dengan SPSS. Salatiga: STAIN salatiga press. Ediwijoyo, S. P., & Saefudin, S. A. (2021). Tingkat Religiusitas Dan Faktor Kebutuhan Terhadap Keputusan Pembiayaan Rentenir (Studi Pada Pedagang Pasar Wonokriyo Gombong). Jurnal E-Bis, 5(2), 514–529. Fielnanda, R., & Sahara, N. (2018). Pola Konsumsi Rumah Tangga Nelayan Di Desa Mendahara Ilir Kec. Mendahara Kabupaten Tanjung Jabung Timur. ILTIZAM Journal of Shariah Economics Research, 2(2), 89–107. Jalil, A. (2020). Hukum Perjanjian Islam: Kajian Teori dan Implimentasinya di Indonesia. CENDEKIA: Jurnal Studi Keislaman, 6(2), 214–233. Musadad, A. (2019). Konsep Hutang-Piutang Dalam Al-Qur’an. Dinar: Jurnal Ekonomi Dan Keuangan Islam, 6(1), 54–78. Novida, I., & Dahlan, D. (2020). Faktor-Faktor Yang Mempengaruhi Masyarakat Berhubungan Dengan Rentenir. AGHNIYA: Jurnal Ekonomi Islam, 2(2), 181–202. Pratama, A. R. P., & Wardhana, A. (2022). Pengaruh Kemudahan Penggunaan Aplikasi dan Promosi terhadap Keputusan Pembelian pada E-Commerce Shopee. YUME: Journal of Management, 5(2), 138–146. Shohib, M. (2015). Sikap terhadap uang dan perilaku berhutang. Jurnal Ilmiah Psikologi Terapan, 3(1), 132–143. Statistik, B. P. (2021). Berita resmi statistik. Bps. Go. Id, 27, 1–52. Yuswalina, Y. (2013). Hutang-Piutang dalam Prespektif Fiqh Muamalah di Desa Ujung Tanjung Kecamatan Banyuasin III Kabupaten Banyuasin. Intizar, 19(2), 395–410.

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