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Akhmad Jazuli Afand
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jazzull212@gmail.com
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almuhasib@iainkediri.ac.id
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Jl. Sunan Ampel No.7 Ngronggo Kediri, Jawa Timur, Indonesia
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Al-Muhasib: Journal of Islamic Accounting and Finance
Published by Institut Agama Islam Negeri Kediri
ISSN : -     EISSN : 27981649     DOI : 10.30762/almuhasib
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Focus Al-Muhasib: Journal of Islamic Accounting and Finance covers in detail a large number of topics related to Islamic Accounting, Islamic Finance, and Tax. Comprising the latest empirical studies, country-specific studies, policy evaluations of Islamic economics, and comparative international Islamic accounting, tax, and finance. This journal provides a forum for scientific exchange for academicians, practitioners, keen observers, and independent researchers, by publishing high-quality theoretical, empirical, and policy contributions. Scope Al-Muhasib: Journal of Islamic Accounting and Finance is intended to communicate original research and current issues on the subject below: Islamic Accounting Engineering Islamic Banking System Islamic Capital and Commodity Market Islamic Corporate Finance Islamic Corporate Social Responsibility Islamic Financial Market Islamic Financial Planning Islamic Financial Strategi Islamic Financial Technology Islamic Insurance and re-Insurance Islamic Investment Strategy Islamic Micro and Rural Finance Islamic Social Fund and Crowdfunding Accounting in the Islamic Capital Market, and Investment Accounting in the Islamic Financial Institution Auditing Corporate Governance Financial Technology Public Sector Accounting Sustainability Reporting Taxation Zakah and Waqf Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 4 No. 2 (2024)" : 7 Documents clear
TINJAUAN FATWA DSN MUI TERHADAP PRODUK PEMBIAYAAN MULTIJASA DI KOPERASI SYARIAH Sugiarto, Suprihantosa; Ivana Cahyaningtias
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 2 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i2.1826

Abstract

Abstract: This article aims to analyze further the implementation of the multiservice ijarah (financing) contract in Islamic cooperatives in terms of the DSN-MUI fatwa. Multijasa Ijarah financing is the most popular product because it is considered the most suitable for the various needs of cooperative members, especially at the Kediri Insan Sejahtera Sharia Employee Cooperative (KKS). In this research, multijasa ijarah financing at Sharia Employee Cooperative (KKS) Insan Sejahtera Kediri will be reviewed from two DSN MUI fatwas, namely DSN-MUI fatwa NO: 09/DSN-MUI/IV/2000 and DSN-MUI fatwa NO: 44/DSN-MUI/VIII/2004, by using the qualitative method with the type of field research and using a descriptive analytical approach. The results of this study are: 1) Multijasa ijarah financing is only devoted to permanent employees of KKS Insan Sejahtera Kediri and can be used for takeover services financing, which can be used to meet the consumptive needs of members, including the cost of paying debts or loan repayments, employee teacher children's education costs, medical expenses, home renovation costs, and others. 2) The implementation of the multijasa ijarah contract at KKS Insan Sejahtera Kediri in terms of the DSN MUI Fatwa NO: 09/DSN-MUI/IV/2000 is not fully following the fatwa. 3) Implementation of multijasa ijarah contract at KKS Insan Sejahtera Kediri in terms of Fatwa DSN MUI NO: 44 DSN-MUI/VIII/2004 has been in accordance based on the fatwa. It is explained in the fatwa that multijasa financing is legal jaiz by using ijarah or kafalah contracts. Abstrak: Artikel ini bertujuan untuk menganilis lebih mendalam tentang implementasi akad ijarah (pembiayaan) multijasa pada koperasi syariah ditinjau dari fatwa DSN-MUI. Pembiayaan Ijarah Multijasa menjadi produk yang paling banyak diminati karena dianggap paling cocok dengan berbagai kebutuhan anggota koperasi terutama pada Koperasi Karyawan Syariah (KKS) Insan Sejahtera Kediri. Dalam penelitian ini pembiayaan ijarah multijasa pada Koperasi Karyawan Syariah (KKS) Insan Sejahtera Kediri akan ditinjau dari dua fatwa DSN MUI yaitu fatwa DSN-MUI NO: 09/DSN-MUI/IV/2000 dan fatwa DSN-MUI NO: 44/DSN-MUI/VIII/2004 dengan menggunakan metode kualitatif,  dengan jenis penelitian lapangan serta menggunakan pendekatan deskriptif analitis. Hasil dari penelitian ini yaitu 1) Pembiayaan ijarah multijasa hanya dikhususkan pada pegawai tetap KKS Insan Sejahtera Kediri saja dan bisa digunakan untuk Pembiayaan Jasa Takeover yang dapat digunakan untuk memenuhi kebutuhan konsumtif anggota meliputi biaya membayar hutang atau pelunasan pinjaman, biaya pendidikan anak guru karyawan, biaya berobat, biaya renovasi rumah, dan lainnya. 2) Implementasi akad ijarah multijasa pada KKS Insan Sejahtera Kediri ditinjau dari Fatwa DSN MUI NO: 09/DSN-MUI/IV/2000 belum sepenuhnya sesuai dengan fatwa. 3) Implementasi akad ijarah multijasa di KKS Insan Sejahtera Kediri ditinjau dari Fatwa DSN MUI NO: 44 DSN-MUI/VIII/2004 telah sesuai berdasarkan fatwa tersebut. Dijelaskan dalam fatwa bahwa pembiayaan multijasa hukumnya jaiz dengan menggunakan akad ijarah atau kafalah.
DETERMINATION OF SHARIA FINANCING SCHEMES IN THE MARINE AND FISHERIES SECTOR IN MALUKU Shalihah, Mar'atun; Deny Yarusain Amin; Mohammad H. Holle; Gadissifah A. Nur Bella
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 2 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i2.1872

Abstract

This study aims to identify and determine an appropriate Sharia-compliant financing scheme that meets the needs of the marine and fisheries sector in Maluku. Given this sector's significant potential to support the regional economy, it still faces challenges in accessing financing. The study uses the Analytic Hierarchy Process (AHP) and the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). The analysis results indicate that the five main criteria in selecting Sharia financing schemes are profitability, risk, Sharia compliance, accessibility, and social impact. Through TOPSIS, mudharabah and musyarakah financing schemes were identified as the best alternatives meeting these criteria. The study also found that business actors in Maluku’s marine and fisheries sector still require improved financial literacy in Sharia finance to fully leverage existing financing opportunities. Sharia financing schemes such as qardh hasan and ijarah are also deemed essential, especially to support small and medium enterprises (SMEs) needing low-risk capital access. This study is expected to contribute to the development of the marine and fisheries sector in Maluku by promoting more effective and sustainable use of Sharia-compliant financing schemes.
PENERAPAN ANALISIS BIAYA VOLUME LABA DALAM PERENCANAAN LABA HOME INDUSTRY : (Studi Pada Industri Tahu Takwa Populer di Kota Kediri) Khasanah, Nur; Ardika, Rendi
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 2 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i2.1893

Abstract

Abstract: This article aims to understand how the Tahu Takwa Populer home industry applies the Cost-Volume-Profit (CVP) analysis and how CVP analysis is used for profit planning by the same business. The research adopts a qualitative approach and utilises data collection methods such as observation, interviews, and documentation. The analysis methods include the margin of safety, break-even point, data presentation in tabular form, and accompanying narratives that explain and summarise the research findings on using cost-volume-profit analysis as a tool for profit planning in the Tahu Takwa Populer home industry. The research findings at the Tahu Takwa Populer home industry show that sales consistently exceeded the break-even point during the 2022-2023 quarter, with a relatively stable margin of safety ratio. However, the profits obtained did not align with accounting calculations. Therefore, the Tahu Takwa Populer home industry needs to improve the effectiveness of its cost-volume-profit analysis implementation to maintain stable sales and achieve the targeted profit.   Abstrak: Artikel ini bertujuan untuk mengetahui bagaimana penerapan analisis Biaya Volume Laba (BVL) oleh home industry Tahu Takwa Populer serta bagaimana analisis BVL dalam perencanaan laba yang dilakukan home industry Tahu Takwa Populer, dengan menggunakan pendekatan kualitatif serta metode pengumpulan data melalui observasi, wawancara, dan dokumentasi. Metode analisis yang digunakan meliputi margin of safety, break even point, penyajian data bentuk tabel dan disertai dengan narasi yang menjelaskan serta menyimpulkan hasil penelitian terkait penggunaan analisis biaya-volume-laba sebagai alat perencanaan laba di home industry Tahu Takwa Populer. Hasil penelitian pada home industry Tahu Takwa Populer menunjukkan bahwa selama triwulan 2022-2023, penjualan selalu berada di atas titik impas (break even point) dengan rasio margin of safety yang cukup stabil. Namun, laba yang diperoleh belum sesuai dengan perhitungan akuntansi. Oleh karena itu, home industry Tahu Takwa Populer perlu meningkatkan efektivitas dalam penerapan analisis biaya-volume-laba guna menjaga kestabilan penjualan dan mencapai laba yang telah ditargetkan.
IMPELEMENTASI METODE VARIABLE COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK ES TEBU BAROKAH Syaiful Romadon; Sayekti Indah Kusumawardhany
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 2 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i2.1903

Abstract

This research aims to analyze the implementation of the variable costing method in calculating the cost of production as a basis for determining product selling prices at the Es Tebu Barokah MSME. The research method used is descriptive qualitative with a case study approach. Data was obtained through interviews, observation, and documentation of MSMEs' production and financial processes. The research results show that the previous method of calculating the cost of production did not cover all cost components in detail, including depreciation of fixed assets. Using the variable costing method, the cost of production is calculated based on direct raw material costs, direct labour, and variable overhead costs. The reconstruction results show that the cost of production for Es Cane is Rp. 1,868 per glass, Rp. 17 lower than the previous calculation. This difference reflects different approaches to calculating costs and can be used more accurately setting product selling prices by adding the expected profit margin. This research recommends that the Es Tebu Barokah MSMEs adopt the variable costing method consistently because it can increase the accuracy of calculating production costs and support the determination of competitive and sustainable selling prices. Penelitian ini bertujuan untuk menganalisis penerapan metode variabel costing dalam menghitung harga pokok produksi sebagai dasar penentuan harga jual produk pada UMKM Es Tebu Barokah. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi proses produksi dan keuangan UMKM. Hasil penelitian menunjukkan bahwa metode perhitungan harga pokok produksi sebelumnya tidak mencakup semua komponen biaya secara rinci, termasuk penyusutan aset tetap. Dengan menggunakan metode penetapan biaya variabel, biaya produksi dihitung berdasarkan biaya bahan baku langsung, tenaga kerja langsung, dan biaya overhead variabel. Hasil rekonstruksi menunjukkan bahwa biaya produksi Es Tebu sebesar Rp 1.868 per gelas, Rp 17 lebih rendah dari perhitungan sebelumnya. Perbedaan ini mencerminkan pendekatan yang berbeda untuk menghitung biaya dan dapat digunakan secara lebih akurat untuk menetapkan harga jual produk dengan menambahkan margin keuntungan yang diharapkan. Penelitian ini merekomendasikan agar UMKM Es Tebu Barokah mengadopsi metode variabel costing secara konsisten karena dapat meningkatkan akurasi perhitungan biaya produksi dan mendukung penentuan harga jual yang kompetitif dan berkelanjutan.
RELEVANCE BETWEEN ISLAMIC FINANCE AND THE HALAL INDUSTRY ECOSYSTEM WITHIN THE FRAMEWORK OF GREEN BUSINESS Hadi Peristiwo
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 2 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i2.1919

Abstract

Indonesia is the country with the biggest Muslim population in the world, this actually could become a potential strategy for developing an economy based on halal industry. The halal industry is not only related to production but also becomes the source of funding or finance for its existence. For the halal industry to develop rapidly in the future, especially those related to green business, Islamic finance and financial services have a role to play in achieving a halal industrial ecosystem. The method used in this research is a literature review approach, namely research with a series of activities related to library data collection methods, reading and recording and processing research materials. The results showed that the halal industry is not only profit-oriented but also needs to pay attention to how the impacts arising from business activities are carried out. These impacts can improve the surrounding community where the Halal industry operates, the affected environment, the products it produces and how it treats its workers. Indonesia merupakan negara dengan populasi muslim terbesar di dunia, hal ini sebenarnya bisa menjadi strategi potensial untuk mengembangkan ekonomi berbasis industri halal. Industri halal tidak hanya berkaitan dengan produksi tetapi juga menjadi sumber pendanaan atau pembiayaan untuk keberadaannya. Agar industri halal dapat berkembang pesat di masa depan, terutama yang terkait dengan bisnis hijau, keuangan syariah dan jasa keuangan memiliki peran dalam mencapai ekosistem industri halal. Metode yang digunakan dalam penelitian ini adalah pendekatan tinjauan pustaka, yaitu penelitian dengan rangkaian kegiatan yang berkaitan dengan metode pengumpulan data perpustakaan, membaca dan mencatat serta mengolah bahan penelitian. Hasil penelitian menunjukkan bahwa industri halal tidak hanya berorientasi pada keuntungan tetapi juga perlu memperhatikan bagaimana dampak yang timbul dari kegiatan usaha dilakukan. Dampak ini dapat meningkatkan masyarakat sekitar tempat industri Halal beroperasi, lingkungan yang terkena dampak, produk yang dihasilkannya dan bagaimana mereka memperlakukan pekerjanya.
ELEVATING FINANCIAL PERFORMANCE IN MUSLIM CLOTHING SMES BY LEVERAGING HUMAN RESOURCE CAPABILITIES AND CORPORATE STRATEGY Dinda Fatmah; Mirhamida Rahmah; Yusriyah Rahmah; Syaiful Hasani; Chamdan Purnama
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 2 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i2.1920

Abstract

Abstract: This research investigates the impact of external dynamics, human capital, business strategy, and innovation capability on the financial outcomes of Muslim clothing SMEs in East Java, Indonesia. Utilizing a quantitative approach with a descriptive research design, the study employs Structural Equation modelling (SEM) for data analysis. Data were gathered through surveys targeting managers of Muslim clothing SMEs in five regions of East Java, selecting 200 managers with at least two years of managerial experience using judgment sampling. The survey collected information on demographics, organisational experience, and perceptions regarding key variables. The results indicate that human capital positively affects financial outcomes but does not directly influence innovation capability. Business strategy significantly impacts both financial outcomes and innovation capability. Furthermore, a positive correlation is observed between financial outcomes and innovation capability. These findings highlight the necessity of enhancing human capital and implementing effective strategies to boost performance and innovation within SMEs. This study contributes to the academic literature by establishing financial outcomes as a mediator and external dynamics as a moderator in these interactions. However, the study’s emphasis on a specific region and industry may limit its generalizability. Future research should explore additional factors that affect innovation and performance and broaden the analysis to different sectors for a more extensive understanding. Abstrak: Penelitian ini meneliti dampak dari dinamika eksternal, sumber daya manusia, strategi bisnis, dan kemampuan inovasi terhadap hasil keuangan UKM pakaian Muslim di Jawa Timur, Indonesia. Menggunakan pendekatan kuantitatif dengan desain penelitian deskriptif, penelitian ini menggunakan Structural Equation Modelling (SEM) untuk analisis data. Data dikumpulkan melalui survei yang menargetkan manajer UKM pakaian Muslim di lima wilayah di Jawa Timur, dengan memilih 200 manajer dengan setidaknya dua tahun pengalaman manajerial menggunakan judgement sampling. Survei ini mengumpulkan informasi tentang demografi, pengalaman manajerial, dan persepsi mengenai variabel-variabel kunci. Hasil penelitian menunjukkan bahwa sumber daya manusia secara positif mempengaruhi hasil keuangan tetapi tidak secara langsung mempengaruhi kemampuan inovasi. Strategi bisnis secara signifikan mempengaruhi hasil keuangan dan kemampuan inovasi. Selain itu, korelasi positif diamati antara hasil keuangan dan kemampuan inovasi. Temuan ini menyoroti perlunya meningkatkan sumber daya manusia dan menerapkan strategi yang efektif untuk meningkatkan kinerja dan inovasi di UKM. Studi ini berkontribusi pada literatur akademis dengan menetapkan hasil keuangan sebagai mediator dan dinamika eksternal sebagai moderator dalam interaksi ini. Namun, penekanan studi ini pada wilayah dan industri tertentu dapat membatasi kemampuan generalisasinya. Penelitian di masa depan harus mengeksplorasi faktor-faktor tambahan yang memengaruhi inovasi dan kinerja dan memperluas analisis ke berbagai sektor untuk pemahaman yang lebih luas.
THE INTEGRATION OF TECHNOLOGY, ENTREPRENEURSHIP, AND ACCOUNTING: PILLARS OF SUSTAINABLE BUSINESS FOR GENERATION Z Komari, Ghulam; Churin Oktavia; Islamiati Hidayah
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 2 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i2.2002

Abstract

Abstract: This article analyzes the potential of Generation Z in technology-based entrepreneurship. With high digital skills and interest in social issues, this generation has great potential. However, challenges such as capital access and tight competition must be overcome. Integration of technology, entrepreneurship, and accounting is the key to success. This study highlights the importance of the role of education, environment, and philanthropy in supporting the growth of young generation entrepreneurship. The concept of Islamic Philanthropy is proposed as a foundation for sustainable businesses that do not only pursue profit, but also provide social benefits. Abstrak: Artikel ini menganalisis potensi Generasi Z dalam bidang entrepreneurship berbasis teknologi. Dengan keterampilan digital yang tinggi dan ketertarikan terhadap isu-isu sosial, generasi ini memiliki potensi yang besar. Namun, tantangan seperti akses modal dan persaingan yang ketat perlu diatasi. Integrasi teknologi, kewirausahaan, dan akuntansi adalah kunci keberhasilan. Studi ini menyoroti pentingnya peran pendidikan, lingkungan, dan filantropi dalam mendukung pertumbuhan kewirausahaan generasi muda. Konsep Filantropi Islam diusulkan sebagai landasan untuk bisnis berkelanjutan yang tidak hanya mengejar keuntungan, tetapi juga memberikan manfaat sosial.

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