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Al-tsaman : Jurnal Ekonomi dan Keuangan Islam
Published by IAI Al-Falah As-sunniyyah Kencong
ISSN : 27215423     EISSN : 27159000     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
urnal berkonsentrasi pada studi ilmu Ekonomi Islam dan berikhtiar untuk menyuguhkan berbagai produk riset ilmiah yang bersifat aktual maupun faktual dalam menganalisa isu-isu strategis nasional terutama dalam bidang Bisnis dan Ekonomi, Keuangan dan Perbankan Islam, Akutansi maupun Ekonometrika. Jurnal ini diterbitkan oleh Prodi Ekonomi Syariah (ES), Fakultas Ekonomi dan Bisnis Islam (FEBI)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 6 No 01 (2024): MEI" : 5 Documents clear
Accounting For Islamic Housewives On Savings For Basic Necessities For Eid Al-Fitr Diantoro, Femba Akris
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 6 No 01 (2024): MEI
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v4i01.1682

Abstract

This article aims to discuss accounting for Islamic housewives regarding saving for basic needs ahead of Eid al-Fitr, which is a special day for Muslims all over the world, where before the holiday usually the price of basic necessities will increase significantly, therefore Islamic housewives must prepare special recording in the form of savings or wadi’ah by managing family income funds. A descriptive qualitative research method that brings the phenomenon closer to housewives' finances in preparation for Eid. The results of this research are that it is not just the costs shown in household records or transparency, but the practice of a housewife's responsibility which must be competent, accountable in managing family funds in a simple form showing an attitude of discipline that brings about family harmony and an Islamic outlook on life. a belief can be held accountable before God in the future.
Mini Ensiklopedis : Telaah Perusahaan Pembiayaan Mu'awwanah, Uliyatul; Mu’awanah, Mu’awanah; Masfiah, Alifatul; Cahyono, Dimas Nur; Ulum, Libasul; Misrul, Misrul; Nafisa, Yusro
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 6 No 01 (2024): MEI
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v4i01.1683

Abstract

In the midst of the soaring business world which is increasingly popular, especially in the community and even among various groups, both young and old, it is necessary to realize that all forms of risk are certain and need to be minimized in the smooth running of the business, one of which is the capital or funding factor which is the support in business start up. So the purpose of this discussion or article is to examine the role of finance companies so that they are able to provide more alternatives for the development of the business sector as well as the various facilities offered in expanding the provision of financing. The importance of this discussion topic is as a reference for humans especially Muslims to be able to understand matters relating to finance companies within the scope of sharia economics.
Akuntansi Mudharabah habibillah, Dovi iwan musthofa; Hamdi, Muhammad; Syaddad, Anwar
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 6 No 01 (2024): MEI
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v4i01.1684

Abstract

In line with the development of sharia economics, sharia financial institutions in managing their activities are also required to be more optimal in managing and applying the mudharabah accounting concept as an opportunity or opportunity to develop business or investment with capital that they do not have so as to create a concept of mutual benefit between the parties involved. concerned. In order to obtain these benefits, it is necessary to understand in detail the procedures and criteria and mudharabah accounting that are in accordance with the rules that have been established. So, the purpose of the discussion of this article is to examine the concept of mudharabah accounting in Islamic economics. The importance of this discussion topic as a reference for humans, especially Muslims to be able to understand matters relating to mudharabah accounting.
Penerapan Prinsip Akuntansi Syariah Dalam Transaksi Murabahah Pada Industri Perdagangan Rusmini, Rusmini; Maulana, Ahnaf; Diantoro, Bagus Aldio
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 6 No 01 (2024): MEI
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v4i01.1685

Abstract

Murabahah is a sale and purchase contract with a pre-agreed profit principle between the seller and the buyer. In a murabahah transaction, the seller and buyer must be clear and there is no element of fraud. Because the main principle of murabahah is transparency and fairness in transactions. The purpose of this paper is to determine and ensure that murabaha transactions are in accordance with sharia principles. This involves the avoidance of prohibited practices such as usury, gharar and maysir. The results of this study show the application of murabahah transactions using Islamic accounting principles. By applying Islamic accounting principles in murabahah transactions, it is expected that the trading industry can conduct business in a way that is in accordance with sharia principles, avoiding haraam practices, and providing accurate information and transparency to stakeholders
Strategy of KSPPS BMT NU Sejahtera Genuk District, Semarang City: Analysis of Problematic Financing Resolution in the Perspective of Islamic Economics Kurniawan, Danang; Ilmih, Andi Aina
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 6 No 01 (2024): MEI
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v4i01.1700

Abstract

KSPPS BMT NU Sejahtera is an Islamic financial institution in Genuk District, Semarang City, facing problematic financing issues due to several factors. These factors include: customers closing businesses, changing the business they run, and reducing business activities due to the COVID-19 pandemic; customers being less competent in running businesses; and the decline in consumer purchasing power. Based on this analysis, we conducted research on strategies to handle problematic financing. Problematic financing collection, as part of the problematic financing handling strategy, must be carried out intensively. This is qualitative research using descriptive analysis methods. Data collection techniques include library research and field research, with data validity tests using source triangulation. After conducting research, several factors have been identified as causing problematic financing at BMT NU Sejahtera Genuk. These factors include: Internal Factors: Incompetent customers, poor management, poorly organized financial reports, poor fund usage planning, immature planning, and insufficient funds. External Factors: Changes in consumer interest, decreased purchasing power of the community, government policies, and the borrower's bad intentions.

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