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Al Mashaadir : Jurnal Ilmu Syariah
Published by Sekolah Tinggi Ilmu Syariah Ummul Ayman
ISSN : 27222276     EISSN : 27222268     DOI : https://doi.org/10.52029/jis
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
l Mashaadir : Jurnal Ilmu Syariah disajikan sebagai upaya untuk mempromosikan hasil-hasil kajian dan penelitian dalam bidang ilmu syariah. Jurnal ini merupakan jurnal yang memuat naskah di bidang Hukum Ekonomi Syariah dan Hukum Keluarga Islam ke dunia pengetahuan. Ruang lingkup dari Al Mashaadir berupa hasil penelitian dan kajian analisis - kritis di bidang Hukum Ekonomi Syariah dan Hukum Keluarga Islam dengan tujuan sebagai wadah yang kredibel bagi akademisi dan peneliti di seluruh dunia untuk menyebarluaskan karya, studi, makalah, dan bentuk penelitian lainnya. Al Mashaadir bertujuan untuk menjadi jurnal ilmiah dengan reputasi nasional serta mempromosikan kemajuan, pemahaman, dan praktik ekonomi dan hukum keluarga Islam. Pengiriman artikel di jurnal ini dapat dikirimkan ke website http://jurnal.stisummulayman.ac.id/index.php/almashaadir Informasi lengkap dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melewati proses review oleh mitra bestari atau editor. Al Mashaadir diterbitkan oleh Sekolah Tinggi Ilmu Syariah, Pidie Jaya, Aceh, Indonesia. Al Mashaadir adalah jurnal ilmiah dan referensi yang menyediakan sumber informasi resmi bagi para sarjana, akademisi, dan profesional di bidang hukum keluarga Islam dan hukum ekonomi Syariah, keuangan Islam termasuk ekonomi, bisnis dan manajemen. Jurnal ini diterbitkan dalam bentuk cetak dan online serta dapat di unduh secara gratis pada website ini. Frekuensi penerbitan yaitu sebanyak dua kali dalam setahun yaitu Juni dan Desember.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 2, No 1 (2021)" : 5 Documents clear
KUANTITAS ASET BANK SYARIAH DI INDONESIA Roikhan Mochamad Aziz; Fahrudin Fahrudin
Al Mashaadir : Jurnal Ilmu Syariah Vol 2, No 1 (2021)
Publisher : STIS Ummul Ayman, Meureudu, Pidie Jaya, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/jis.v2i1.40

Abstract

This study aims to analyze the influence of Islamic banking financing, certificates of Indonesia sharia banks, and third-party funds, short-term and longterm to total assets of the Islamic banking in Indonesia. Analyses were performed using monthly time series data published by Bank Indonesia from 2006 to 2011 The method used in this study is the dynamic model of Engle and Granger, Error Correction Model.The results of this study indicate that Islamic banking financing variables (0.0000), Bank Indonesia Sharia Certificate (0.0001) and third-party funds (0.0000) has a positive and significant impact in the short term to total assets of the Islamic banking in Indonesia, as well as in the long-term variable Islamic banking financing (0.0297), bank Indonesia sharia certificate (0.0011) and thirdparty funds (0.0299) also has a positive and significant impact on the total assets of the Islamic banking in Indonesia.
ANALISIS PENDISTRIBUSIAN REVENUE SHARING DALAM AKUNTANSI SYARIAH UNTUK MENCAPAI PRINSIP KEADILAN BERDASARKANFATWA DSN NO: 15/DSN-MUI/IX/2000 (Studi Kasus PT Bank Aceh Syariah) Indrayani Indrayani; Razif Razif; Sri Indriyani
Al Mashaadir : Jurnal Ilmu Syariah Vol 2, No 1 (2021)
Publisher : STIS Ummul Ayman, Meureudu, Pidie Jaya, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/jis.v2i1.41

Abstract

This study aims to determine whether the distribusion of profit sharing in Islamic accounting using revenue sharing is fair based on the fatwa DSN NO:15/DSN-MUI/IX/2000. This study uses a descriptive qualitative research method where the researcher canducts research to determine the value of the independent variable, either one or more variables without making comparisons or linking one variable to another. The results show that the distribusion of revenue sharing that applies sharia accounting has distributed the profit sharing to fund owners, employees, government, zakat and reserves according to Islamic values based on the fatwa DSN NO:15/DSN-MUI/IX/2000. Meanwhile, from a fairness point of view, it has not been fully implemented because the profit sharing received by shareholders is reater than that of customers.
LGBT DALAM PERSPEKTIF HAM DAN MENURUT UUDN 1945 Muzakkir Muzakkir
Al Mashaadir : Jurnal Ilmu Syariah Vol 2, No 1 (2021)
Publisher : STIS Ummul Ayman, Meureudu, Pidie Jaya, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/jis.v2i1.36

Abstract

This study aims to find out and explain how Indonesian people respond to LGBT behavior practices, how is the concept of Fulfillment of Human Rights in Indonesia for every citizen, how is human rights adopted and in accordance with the context to Indonesia ?, In this study, the author uses an approach case (case approach) and supplemented with literature review. This research is descriptive analytic, which is a method of collecting data and then analyzed using cases, coupled with reference books, legislation, and internet sources to support research. The results showed that the Indonesian people recognized the existence of LGBT that developed in other countries, including its presence in Indonesia, but Indonesian people who were based on religious values and values that lived and developed society could not accept LGBT behavioral practices. Fulfillment of the rights of every citizen does not necessarily without restrictions, including in terms of LGBT practice behavior, the state can provide restrictions in accordance with what has been stipulated in the law, which contains values that live in society. Human rights adopted by Indonesian citizens are limited (particular) not infinite (universal) as has been practiced by western countries.
PERLAKUAN AKUNTANSI TERHADAP PEMBIAYAAN MURABAHAH Agustinar Agustinar
Al Mashaadir : Jurnal Ilmu Syariah Vol 2, No 1 (2021)
Publisher : STIS Ummul Ayman, Meureudu, Pidie Jaya, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/jis.v2i1.38

Abstract

This research was also conducted in order to obtain answers to the problem "How is the accounting treatment of murabahah financing?, What is the accounting treatment for murabahah financing at PT. BPRS Adeco Langsa has complied with PSAK No.59? ”. The research method used is a qualitative descriptive method, which is to collect the data obtained then interpret and analyze it so that it can provide information that can be used to solve the problems at hand. The data used are primary data and secondary data. Based on the research conducted, it was found that PT. BPRS Adeco Langsa in recording murabahah financing refers to PSAK No.59 and murabahah accounting treatment at PT. BPRS Adeco Langsa is basically in accordance with PSAK No.59. Based on the above conclusions, PT. BPRS Adeco Langsa has implemented the provisions contained in PSAK No.59. The researcher only wants to give advice to continue to improve its financing performance, especially for murabahah financing so as to improve customer welfare.
PERSEPSI MAHASANTRI PADA PRODUK DAN JASA ONLINE SHOP SHOPEE (STUDI KASUS: MAHASANTRI INTENSIF IDIA PRENDUAN) Mashuri Toha; Jumari Jumari
Al Mashaadir : Jurnal Ilmu Syariah Vol 2, No 1 (2021)
Publisher : STIS Ummul Ayman, Meureudu, Pidie Jaya, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/jis.v2i1.39

Abstract

In today's world of technology, digital progress is increasingly rapid so that it has an impact on internet networks and of course this is also triggered by the large number of people who use social media (medsos), this is also used by many businessmen to reap benefits from products and services, so they take advantage of it. platform as a medium for buying and selling products and services to make it easier for the public in buying and selling transactions, in this case the media platform being studied is the Shopee Platform, a media that is currently loved by all groups, one of which is the Intensive IDIA Prenduan student who also uses the shopee platform in selling transactions. buy online. So this makes researchers interested in examining how students' perceptions of online shopee products and services. The method used in this research is a qualitative method with a descriptive type. Data collection techniques used are observation, interviews, and documentation. The results of the research regarding Mahasantri's Perceptions of online Shop products and services (Case Study of Intensive Mahasantri IDIA Prenduan), of the ten that I interviewed, mahasantri said they were satisfied, quite satisfied, and less satisfied than what they felt when mahasantri did shopping at the shop, most of them Ten students on average have a positive view of the products and services offered by the Shoppe. There are 4 perceptions of IDIA Intensive Mahasantri Prenduan on online shop shop products and services, namely, 1) Image, 2) Service Quality, 3) Price, and 4) Service Moment.

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