Economica: Jurnal Ekonomi Islam
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CASH BUDGET DALAM SISTEM BISNIS SYARIAH
Get PDFStudi ini membuktikan bahwa cash budget yang dilaksanakan dalam sistem bisnis syariah dapat memberikan solusi yang efektif dalam perencanaan bisnis bagi hasil dan sekaligus dapat memberikan solusi yang sangat baik dalam permasalahan biaya dan defisit. Pilar terbangunnya cash budget yang Islami adalah sistem permodalan bagi hasil mudharabah di mana pemodal (shahib al-mal) memberikan sokongan keuangan yang sangat kuat dan siap bekerjasama dalam menghadapi risiko biaya dan defisit, pola penerimaan yang sesuai dengan prinsip syariah, pola pengeluaran yang sesuai dengan prinsip syariah, dan langkah penyelesaian defisit yang adil dan tepat. Dalam hal penyelesaian defisit, besarnya penambahan biaya ditentukan oleh nilai saldo yang wajar dan defisit riilnya
SEPUTAR PERSOALAN PELAYANAN WAKAF DI KANTOR URUSAN AGAMA (KUA) KECAMATAN KELING KABUPATEN JEPARA
Get PDFReligious Affairs Office (KUA) Keling Sub-district as a facilitator of social and religious organizations officially designated by the government cannot be separated from the problems associated with land endowments. Besides Indonesian Waqf Board as the official agency of the government in charge of the waqf in Indonesia cannot be autonomous in terms of organization and management of these institutions due to lack of budget provided by the state to BWI and the lack of state budget is one of the factors of weak existing management system at BWI. This study is a descriptive kualitative analysis and includes field research (field Research). Methods of data collection using interview techniques, observation, observation and documentation, while wearing his approach and juridical and normative approach using inductive data analysis.The results of this study that waqf ministry of Religious Affairs in the Office of the District Rivet is still a lack of human resources in the field do not affect the maximum donation that endowments services provided to the public. In general ministry of waqf in the Office of Religious Affairs does not affect the level of economic welfare of the people, this happens because of the cult and the management of waqf in District Rivet still traditional individual and yet professional. In other words endowments administrative services submitted to the Office of Religious Affairs (KUA) will Keling Sub-district, but the management and supervision of the Nazarenes submitted to the village
KEPATUHAN KOPERASI DI KOTA SEMARANG TERHADAP STANDAR AKUNTANSI KEUANGANENTITAS TANPA AKUNTAN PUBLIK (SAK ETAP) TAHUN 2013
Get PDFKoperasi merupakan lembaga yang menjalankan kegiatan usaha dan pelayanan yang sangat membantu dan dibutuhkan oleh anggota koperasi khususnya dan masyarakat pada umumnya. Koperasi juga menerapkan pedoman standar akuntansi keuangan (PSAK). SAK ETAP diterapkan untuk penyusunan laporan keuangan yang dimulai pada atau setelah 1 Januari 2011. Tujuan nya adalah untuk menyediakan informasi posisi keuangan, kinerja keuangan, dan laporan arus kas suatu entitas yang bermanfaat bagi sejumlah besar pengguna dalam pengambilan keputusan ekonomi oleh siapapun yang tidak dalam posisi dapat meminta laporan keuangan khusus untuk memenuhi kebutuhan informasi tertentu.Berdasarkan hasil penelitian menunjukkan bahwa koperasi dikota semarang sebanyak 50 koperasi yang dipakai untuk sampel penelitian sebagian kecil sudah menerapkan SAK ETAP, sedangkan sebagian besar menerapkan SAK ETAP tetapi belum keseluruhan ketentuan, koperasi yang belum sama sekali menerapkan SAK ETAP tidak ada. Dari hasil tersebut maka perlu adanya tindakan dari pihak regulator untuk membenahi hal tersebut yaitu bertujuan agar seluruh koperasi taat dengan SAK ETAP, adanya ketidak patuhan dari koperasi bisa disebabkan berbagai hal
PERAN MISYKAT (MICRO FINANCE SYARI’AH UNTUK MASYARAKAT) DPU(DOMPET PEDULI UMAT) DAARUT TAUHID DALAM PENGENTASAN KEMISKINAN
Get PDFKemiskinan di kota Semarang masih tinggi dan program penegntasan kemiskinan yang dilaksanakan pemerintah kota belum menuai hasil yang mengembirakan. Secara umum Umat Islam adalah bagian dari anggota masyarakat yang miskin dan bodoh, meskipun tidak ada data penghasilan perkapita (GNP) khusus umat Islam. Dimana ada program pengentasan kemiskinan umat Islam menjadi sasarannya, disamping umat agama lainnya. Hal ini menunjukkan Gambaran Islam in action berbeda dengan Islam in book.Penelitian ini mengambil permasalahan bagaimana konsep Micro Finance Syari’at untuk masyarakat (Misykat) DPU Daarut Tahuhid serta bagaimana respon anggota Misykat terhadap realisasi program misykat DPU Daarut Tauhid cabang semarang
ANALISIS NORMATIF UNDANG-UNDANG NO. 1 TAHUN 2013 TENTANG LEMBAGA KEUANGAN MIKRO (LKM) ATAS STATUS BADAN HUKUM DAN PENGAWASAN BAITUL MAAL WAT TAMWIL (BMT)
Get PDFBaitul Maal Wat Tamwil (BMT) has been growing rapidly in Indonesia from year to year. However, its development has still not been followed by the legal rules. Some of them follow the legal system of Cooperatives, that are Act No. 25 of 1992 and Decree of the Minister of Cooperatives and SMEs, No. 91 /KEP/M.KUKM/IX/2004 about the Implementation Guidelines for Cooperative Operations of Islamic Financial Services (KJKS). However, after Act No. 1 of 2013 about Micro-finance Institutions had been issued, the legal institutional status of BMT and its supervision has become a problem for the existence of BMT. Therefore, this study met the issues of how the legal status and supervision of BMT before and after the issued Act No. 1 of 2013 about micro-finance institutions.This study was an empirical law rechtdogmatik against Act No. 1 of 2013 about Micro-finance Institutions. It used primary legal materials, namely the Micro-finance Institutions Act; the result of interviews; and documentation that were analyzed qualitatively.The result analysis showed that before the Law of Microfinance Institutions was issued, there were 3 groups of BMT, namely: BMT with the Cooperative legal entity and being supervised by the State Ministry of Cooperatives and SMEs; BMT that were formed under the foundations legal entity; and BMT that were formed under Non Governmental Organisation. However, after Act No. 1 of 2013 had been issued, Microfinance Institutions should only have legal status, either as a cooperative or an incorporated company (PT). In addition, the supervision should be conducted by the Financial Services Authority of Indonesia (OJK) coordinated with both the Ministry of Cooperatives and SMEs, and the Ministry of Home Affairs. Nevertheless, the competence of supervision has still not been clearly regulated in the Microfinance Institutions Act, because the new law might effectively run two years after being enacted while the implemention is also still not regulated yet.Thus, it should be recommended to make clear implementation rules in the legal status of Microfinance Institutions, especially for those not have legal entities as well as those should transform. Similarly, in terms of supervision, there should be a clear competence of supervision performed by the FSA and the two mentioned Ministry above. So, there might not be either overlapping or loose supervision
HUBUNGAN HUKUM KEMITRAAN DALAM LINKAGE PROGRAM PERBANKAN SYARI’AH
Get PDFLinkage program is a strategy that aims to empower and provide access to capital for small and medium enterprises (UMKM) through the involvement of participation in the financial industry. It is based on the fact that BPR/S or Shari'ah microfinance institutions like Baitul Maal Wa Tamwil (BMT) sometimes have problems in mobilizing public sector funds. While commercial banks on the other hand tend to have excess funds that the public sector (over liquidity) but space is limited to micro business reach its movement.In other words, that the benefits of this program, commercial banks have easy access to UMKM and BMT benefit from the availability of funds to be distributed to the debtor, with due regard to the risk management process so as not to encourage an increase in the ratio of financing problems (non-performing financing)
KEBIJAKAN FISKAL NEGARA INDONESIA DALAM PERSPEKTIF EKONOMI ISLAM
Get PDFAs part of the mu’amalah discourse, fiscal policy in Islam is flexible and open to ijtihad. Texts related to fiscal policy can not be separated from the socio historical circumstances early Islamic society. Interpretation must use a contextual approach, although the mechanism may be different contextualisation. With the above formulation, this study found in common principles and objectives of the State’s fiscal policy in Indonesia. In fact, some types of taxes collected by the government is a reformulation of the tax that is applied in the early days of Islam. Thus, the system of fiscal policies during the State of Indonesia is still in the corridors of Shari’ah. However, implementation of such systems is still far from the expected. With the point of the equation, the government can implement fiscal policies of an Islamic state in accordance with the laws and culture of Indonesia. In this paper, the authors propose the idea to the admissibility of zakat and taxation as a source of state revenue
PERLINDUNGAN TERHADAP PASAR TRADISIONAL DI TENGAH EKSPANSI PASAR RITEL MODERN
Get PDFModern retail market, especially in Central Java experiencing tremendous growth lately, based on the data, in 2004 the number reached 1,496 traditional markets, while the modern market amounted to 232. Different conditions occurred in 2008, the number of traditional market just reached 1,443 while the modern market reached 399. That means there is a negative growth in traditional markets. In 2010 the modern retail market growth reached 10.2% (1,852 outlets). This condition is one side has a positive effect because it means showing the high investment in the real sector, but on the other result in the more traditional markets entrapment, especially the modern retail market using the franchise system to begin operations 24 hours per day. Therefore, the protection of traditional markets as the center of economic activities of small and medium-sized enterprises should be done to ensure the sustainability of small and medium enterprises
KONSEP JUAL BELI DALAM FATWA DSN-MUI
Get PDFThere are several fatwas issued about buying and selling is not sequentially and respectively describes their own subject matter. As a result of modern Islamic legal thought, DSN-MUI fatwa interesting to study inductively to find a linkage study of classical fiqh with the provisions of the banking system and mechanism in these fatwas . The problems studied in this paper is the concept of buying and selling in the DSN-MUI fatwa is How it relates to the system of fiqh and Shari'ah banking mechanism in DSN-MUI fatwa? This study is the research literature by using a qualitative approach.The study found a link between the data and the system of fiqh with the provisions of Shari'ah banking mechanism DSN-MUI fatwa about buying and selling. The concept of buying and selling in the DSN-MUI fatwa designed to avoid gharar, riba by changing procedures and financing dhalim be based iwadh item form, not a loan (qardh), set the selling price as the final price that can not be combined with any cause, but can reduced on the basis of LKS policy. Late fee of rich clie not being able to shariah bank. In buying and selling foreign exchange should require cash, as opposed to buying and selling goods that is designed to delay installments. The results of the Islamic legal thought DSN-MUI fatwa about buying and selling successfully avoid formalistic forms of riba, gharar and dhalim, but have not managed to uphold the moral essence in buying and selling. Morality and law are still separate in their each areas
MENINGKATKAN TRANSPARANSI DAN DISIPLIN PASAR PERBANKAN SYARIAH DI INDONESIA
Get PDFSupervision and market discipline is an act of market participants in response to the performance and risk of the bank. Market discipline has realized its importance in supporting the creation of a sound banking, and has been adopted in the Basel II as one of the pillars of sound banking. One of the prerequisites of effective market discipline is the transparency of bank information to market participants. Transparency and market discipline in Islamic banks are becoming more important as application -sharing system, in which the Islamic bank depositors are theoretically exposed to a higher risk than conventional bank customers who receive definitive results. The importance of transparency and market discipline in Islamic banks has been realized with the formulation of the principles of transparency and disclosure of information in order to improve market discipline on banks by the sharia Islamic Financial Services Board (IFSB) in 2007.This paper examines the theoretical framework of market discipline, the principles of transparency in promoting Islamic banking market discipline prepared by the IFSB, and various disciplines of research results in the banking market and the Indonesian Islamic banking. From the results of this study, formulated a variety of challenges and things that need to be considered to improve transparency and encourage market discipline of Islamic banking in Indonesia. At the end, delivered various subsequent recommendations to improve transparency and market discipline practices of Islamic banking in Indonesia