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JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi
Published by Melati Institute
ISSN : 29862507     EISSN : 28302605     DOI : https://doi.org/10.59004/jisma.v1i6
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
JISMA, Jurnal Ilmu Sosial , Manajemen, dan Akuntansi menerima artikel penelitian tentang Sosial EKonomi, Manajemen, dan Akuntansi dengan menggunakan metode penelitian kuantitatif, kualitatif, dan metode campuran. 1. Ilmu Sosial mencakup: Ekonomi, Antropologi, Sosiologi, Psikologi, Geografi, Studi Budaya dan Etika, Studi Gender dan bidang terkait lainnya. 2. Manajemen mencakup: ekonomi, politik, hukum, sosio cultural (budaya), teknologi, dimensi internasional (seperti globalisasi dan paham ekonomi), kondisi lingkungan alam, dan bidang ilmu terkait lainnya. 3. Akuntansi mencakup: Auditing, Management Accounting, General Accounting, Government Accounting, Budgetary Accounting, Educational Accounting, Cost Accounting, Tax Accounting, Sistem Informasi Akuntansi, International Accounting, Social Accounting, Akuntansi Perbankan, dan bidang ilmu terkait lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 189 Documents
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PARADIGMA ISLAM MODERAT DI INDONESIA DALAM MEMBENTUK PERDAMAIAN DUNIA Abdul Halim; Hosaini Hosaini; Ach Zukin; Rohiki Mahtum
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 4 (2022): Oktober 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i4.239

Abstract

Peradaban dunia sedang dilanda krisis persaudaraan baik persaudaraan individu, kelompok ataupun antar negara. Terbukti adanya beberapa konflik yang sedang hangat dibahas antar negara seperti Rusia Ukraina, Amerika dan Rusia, China dan Thaiwan serta beberapa negara yang mengalami konflik internal maupun eksternal. Tujuan penulisan ini untuk menelaah faktor penyebab terjadinya krisis kesenjangan antara negara yg diwarnai beberapa konflik geopolitik dan bagaimana paradigma membentuk konsep perdamaian. Hasil dan kesimpulan Ada Prinsip moderat dalam Islam yaitu, Al-Tawasshuth, Al-Tawazun. Al-I’tidal, dan Al-Tasamuh yang didasari oleh dalil Al-Quran. Selain itu ada beberapa prinsip moderasi yang berjalan dalam indonesia yaitu, Moderasi Politik, Moderasi Agama, Moderasi Pendidikan dan moderasi Ekonomi.
PERAN DPRD DALAM MELAKSANAKAN FUNGSI ANGGARAN DAN PENGAWASAN TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DI KOTA MEDAN M. Riswan Azifi; Marliyah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 5 (2022): Desember 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i5.250

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana DPRD Kota Medan menyikapi permasalahan Anggaran Pendapatan dan Belanja Daerah (APBD) yang tidak dilaksanakan dan diawasi. Dalam penelitian ini metode penelitian deskriptif dipadukan dengan metode observasi kualitatif. informasi yang dikumpulkan dari tinjauan literatur dan tanggapan terhadap pertanyaan. Kebijakan, program, dan proyek di berbagai tingkatan dapat diawasi oleh Dewan Perwakilan Rakyat Daerah (DPRD). Hal ini ditentukan oleh tingkat kepentingan politik strategis. Dewan Perwakilan Rakyat Daerah (DPRD) menggunakan rencana dengan standar atau ukuran yang sesuai untuk menentukan apakah kebijakan atau kegiatan publik suatu lembaga “berhasil”, “kandas”, atau “menyimpang” dari rencana secara keseluruhan. kebijakan atau kegiatan. sehingga pengawasan ini dapat menunjukkan efisiensi tata kelola. dimana kewajiban administratif telah diselesaikan oleh DPRD selaku pengelola pemerintahan provinsi. Salah satu indikasi keberhasilan pengawasan ini adalah meningkatnya Pendapatan Asli Daerah (PAD) setiap tahunnya.
URGENSI PENILAI PEMERINTAH DALAM PENGALIHAN HAK ATAS TANAH ULAYAT DI PAPUA Muhammad Fahmi Yansyah; Muhammad Kurniawan Triatmojo; Rody Panuturi Silalahi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 5 (2022): Desember 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i5.252

Abstract

Dewasa ini, banyak terjadi sengketa yang berkaitan dengan hak atas tanah ulayat baik antara beberapa suku yang bersinggungan pada suatu bidang tanah, ataupun atas penyerahan tanah ulayat kepada pemerintah daerah. Salah satu penyebab timbulnya sengketa tanah ulayat adalah karena ganti rugi yang dianggap tidak sepadan dengan nilai tanah ulayat yang sebenarnya. Ketidaksepadanan nilai ganti rugi inilah yang mendesak kebutuhan akan profesi penilai dalam mengestimasi besar rupiah yang dianggap adil. Tujuan Penelitian ini adalah untuk memberi gambaran urgensi peran Penilai Pemerintah dalam penentuan nilai tanah hak ulayat masyarakat adat di Papua, menjelaskan tentang kewenangan penilai dalam melakukan penilaian tanah hak ulayat masyarakat adat di Papua, serta mengurai faktor apa saja yang turut menentukan besar nilai ganti rugi atas pelepasan hak dari sebuah tanah ulayat masyarakat adat di Papua. Penelitian ini menggunakan teknik studi kepustakaan dalam mengumpulkan data primer. Penelitian ini menggunakan data dan informasi dari berbagai sumber bacaan buku, jurnal, peraturan perundang-undangan, artikel, dan literatur dari media elektronik. Hasil Penelitian ini menyimpulkan bahwa peran Penilai Pemerintah dalam penentuan nilai ganti rugi atas tanah hak ulayat masyarakat adat Papua sangat penting, Penilai Pemerintah berwenang melakukan penilaian salah satunya terhadap barang yang akan menjadi Barang Milik Negara/Daerah melalui cara pembelian, pembebasan, atau hibah tanpa perolehan, faktor yang menentukan nilai ganti rugi dari pelepasan tanah antara lain faktor fisik meliputi kehilangan tanah, kehilangan bangunan, kehilangan pusat kehidupan dan pusat budaya masyarakat. Sedangkan faktor nonfisik meliputi kehilangan pendapatan dan sumber penghidupan.
DAMPAK SERTA USAHA PEMULIHAN UMKM PASCA PANDEMI COVID-19 Dwi Hanggoro
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 5 (2022): Desember 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i5.253

Abstract

UMKM is a business activities that can expand employment, said the work area economy in the service to the public, and participate in the process and increasing the income of the equity. Pandemic COVID-19 certainly provide significant effect on domestic economy and the existence of SME. This research aims to analyze the impact of the COVID-19 pandemic on the SME’s sector in Indonesia as well as the efforts made by the SME’s the COVID-19 to handle this pandemic situation. The research method used in qualitative descriptive research, data collection techniques using documentation techniques, namely collecting data from various reference source. The result showed that COVID-19 pandemic would make the impact of the decline in income but was also found that there are measures which have been taken by the business. So it can be said that your COVID-19 pandemic caused a decline in performance.
TINJAUAN HUKUM ISLAM DAN HUKUM POSITIF TERHADAP PRAKTIK JASA KONVERSI PULSA MENJADI UANG Aisyah; Irvan Iswandi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 5 (2022): Desember 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i5.256

Abstract

The practice of exchanging pulses for money (known as converting pulses) is widespread. The absence of rules regarding distribution and use makes pulses a medium of exchange for cyber crimes. The objectives to be achieved in this study are to describe how the mechanism of the practice of converting telecommunications pulses into money and to explain how Islamic law and positive law review the practice of converting telecommunications pulses into money. This type of research uses field research (FieldResearch), which is a research which is done by lifting data in the field with actual events. The population in this study are providers and users of credit conversion services. Data collection techniques with interviews, and documentation. Methods of data processing by editing, organizing, and analyzing. Based on the results of research regarding the use of services to convert pulses into money. the author can draw the following conclusions: The conversion of credit into money is permissible according to Islamic law as long as it does not conflict with sharia. The contract used in this practice can be equated with an ijarah contract. As for the conversion rate, which results in a difference in the amount of credit and the converted money, it becomes permissible and not usury. However, if the practice is carried out with clear and obvious intentions that it is prohibited by the Shari'a and the origin of the credit to be converted comes from things that are prohibited by Islam, then the law is unlawful and the practice is not allowed. In addition, until now the government has only regulated the use of credit to access applications such as set forth in the Regulation of the Minister of Communication and Informatics Number 9 of 2017 concerning the provision of content on cellular mobile networks. Both operators and regulators
PRAKTIK PENGELOLAAN ZAKAT FITRAH PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM: Studi Kasus Di Masjid Jamie Al-Amin Kelurahan Ciakar Kecamatan Panongan Kabupaten Tangerang Oktavia Nur Istiqomah; Irvan Iswandi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 5 (2022): Desember 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i5.257

Abstract

This study discusses The Practice of Managing Zakat Fitrah from The Perspective of Positive Law and Islamic Law ( Case Study in The Mosque Jamie AL-Amin village Office Ciakar Sub-district Panongan District Tangerang). With the focus of his research how to manage zakat fitrah in the Mosque Jamie Al-Amin, an assessment of how to manage zakat fitrah in the Mosque Jamie Al-Amin from the viewpoint of positive law and Islamic law. This study uses a qualitative method. Data sources used in the form of primary data and secondary data, by way of observation, interviews, documentation, and some literature relating to the management of zakat. While the analysis techniques used in this study include data reduction, data display, conclusion drawing and verification. From the results of research conducted by the author shows that: First, how to manage zakat fitrah in the Mosque Jamie Al-Amin in the management of zakat is in accordance with what they are deliberating and is in accordance with the management function of planning, organizing, implementation, supervision and evaluation. Second, assessment in managing zakat fitrah in the Mosque Jamie Al-Amin perspective positive law based on UU No.23 Tahun 2011 Pasal 2 regarding the management of legal certainty based zakat, committee or amil zakat in the Mosque Jamie Al-Amin not registered as Unit Pengumpul Zakat (UPZ) which is sheltered by state agencies Kantor Urusan Agama (KUA) sub-district which is part of Badan Amil Zakat Nasional (BAZNAS) or Lembaga Amil Zakat (LAZ). Third, assessment from the perspective of Islamic law in managing zakat fitrah in the Mosque Jamie Al-Amin shows that they have fulfilled the pillars and conditions of obligatory zakat but in the distribution of zakat fitrah prefers people who are known rather than poor and poor who really needs it.
ANALISIS PESAN DAKWAH VIDEO “JANGAN ADA DENDAM DAN KEBENCIAN KEPADA SIAPAPUN” PADA AKUN YOUTUBE KH. BUYA SYAKUR YASIN, M.A Ali Sobirin; Muhammad Nur Kholis AR
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 5 (2022): Desember 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i5.258

Abstract

YouTube is part of the internet. Everyone can use this media to do their da'wah, like Buya Syakur. The content that YouTube users are interested in is "Book Review", this content has topics of discussion from book studies such as the Book of Fathur Rabbani, the Book of Fi-Dhilalil Qur'an which explains human self-development. Therefore, researchers are interested in conducting research on Buya Syakur's content. This research is a qualitative descriptive research. Descriptive qualitative research is a formulation of the problem that guides research to explore or photograph social situations that will be examined thoroughly, broadly, and in depth, and the main instrument is the researcher himself. The results of the study show that there is a da'wah message, namely that we are not arrogant but always humble, not belittling other people, not looking down on others, not being arrogant, not believing that we are the most righteous, but must always be tolerant. We must not hold grudges and hate those who have wronged us, but must be easy to forgive. Not feeling the best in front of Allah even though we are diligent in worship so that we avoid the ujub nature. Allah is the one who has the prerogative of whoever is given guidance, no one is able to give guidance, let alone us who are only human beings, the Prophet Muhammad SAW, are not able to. Prophet Muhammad SAW and we are only given the obligation to call (preach).
PRAKTIK PENGGUNAAN MEMBER CARD DALAM TRANSAKSI JUAL BELI DITINJAU DARI PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM : Studi Kasus di Griya Mart Haurgeulis, Indramayu Azmi Faizah Nahri; Irvan Iswandi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 5 (2022): Desember 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i5.259

Abstract

Member Card or in Arabic Bithaqatu at Takhfidh is a card where the owner will get a discount from the price of goods or some services provided by certain companies. There is a problem in the practice of using Member Cards in buying and selling transactions at Griya Mart Haurgeulis, Indramayu. In practice, the card must be charged an administration fee of Rp 20,000 and the active period or card renewal period is to be applied for one year by issuing the same additional costs. This thesis is the result of research using library research methods or library research and field research methods. Data analysis method used in this research is descriptive research. Data collection is obtained through observation, namely conducting direct observations in the field to get a real picture of the activities being examined. The data sources used are primary and secondary data from the library, as well as data from research objects (individuals or institutions, communities and others) based on facts that are happening at this time. In this study it can be seen that there are several problems, including the problem of extending the active period of Member Cards with an additional fee of Rp 20,000. Usually membership fees are only paid at the beginning of registration and the customer immediately gets the membership card, where things like this are feared to contain the element of gharar inside it. The results showed that the practice of using member cards in buying and selling transactions at Griya Mart was in accordance with positive law where the giving of discounts was true and no party felt disadvantaged. According to Islamic law the practice of using member cards in buying and selling transactions at Griya Mart has fulfilled the terms and conditions of sale and purchase and is in accordance with the principles of muamalah.
PRAKTIK SEWA LAHAN PERTANIAN DITINJAU DARI HUKUM POSITIF DAN HUKUM ISLAM: Studi Kasus di Blok Balir Mekarjaya Gantar Indramayu Buwono; Irvan Iswandi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 5 (2022): Desember 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i5.265

Abstract

This undergraduate thesis examined the practice of leasing agricultural land in terms of positive law and Islamic law in Balir Block, Mekarjaya, Gantar, Indramayu. The subject matter of this research is the implementation of agricultural land leases in Balir Block, Mekarjaya Village, Gantar District, Indramayu Regency, and its review in terms of positive law and Islamic law. The purpose of this study is to find out and understand how the implementation of agricultural land leasing in Balir Block, Mekarjaya Village, Gantar District, Indramayu Regency. In addition, it is to find out and understand the review of agricultural land leasing practices in Balir Block in terms of positive law and Islamic law. The research method in this study uses a qualitative method whose data collection is carried out through observation, interviews, and documentation of the parties to the agricultural land lease contract in Balir Block, Mekarjaya Village, Gantar District, Indramayu Regency. Based on research conducted in Balir Block regarding the practice of leasing land, it can be concluded that there is an agreement between the owner and the tenant of the land at a certain price and time without an agreement letter. In terms of positive law with article 1548 of KUHPer, the lease that occurs in Balir Block is not in accordance with positive law because there is no written agreement between the tenant and the landowner. Thus, if there is a default in the future, it will be difficult to prove a violation of the land lease agreement. Meanwhile, according to Islamic law, if it is viewed in terms of the terms and conditions of leasing, everything has been fulfilled, but in terms of the benefits of the goods, it cannot be assessed because of the uncertainty about the profit and loss obtained by the tenant.
ANALISA KEPUASAN MASYARAKAT PADA PROGRAM E-PAK LADI DI DESA CUKURGULING KECAMATAN LUMBANG Eni Erwantiningsih; Sri Hastari; Yesi Febriyani
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 6 (2023): Februari 2023
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i6.266

Abstract

The purpose of this study was to determine the level of community satisfaction with the online administration and population service program (Dispendukcapil), namely the E-Pak Ladi.di program in Pasuruan Regency by looking at the influence of service quality and communication effectiveness. Data collection was carried out by distributing questionnaires with the accidental sampling technique and a sample of 98 people was obtained using the Slovin formula. Data were analyzed using Canonical Correlation Analysis which is an analytical method used to identify and calculate the association between two pairs of variables. . The results showed that community satisfaction with the E-Pak Ladi program in Cukurgulung Village, Pasuruan Regency was dominantly influenced by the effectiveness of communication. While community satisfaction, the factor that is dominantly influenced by the effectiveness of communication is that the community understands the stages of activity or management in the E-Pak Ladi program and the community understands the importance of this program from the written media in the village hall.

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