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All Journal Jurnal Pengabdian Masyarakat Bumi Raflesia JURNAL MANAJEMEN MODAL INSANI DAN BISNIS (JMMIB) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Dharma Setiawan
Universitas Muhammadiyah Bengkulu
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENGELOLAAN DAN PEMBAGIAN SISA HASIL USAHA (SHU) KOPERASI JASA BERKAH BERSAMA SYARI’AH MENURUT UNDANG-UNDANG NOMOR 17 TAHUN 2012 Anwar Junaidi; Dharma Setiawan; Rahmad Akbar
JURNAL MANAJEMEN MODAL INSANI DAN BISNIS (JMMIB) Vol 2, No 2 (2021): Desember
Publisher : Yayasan Insani Mandiri Santani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.422 KB)

Abstract

This study aims to determine the management and distribution of profits as the results of business activities at Jasa Berkah Bersama Syari'ah Cooperative according to the Law Number 17 of 2012. This type of research was as a qualitative approach with the research population were all administrators and members of administrators, 3 employees, 5 members. Based on the results of research, the Management and distribution profits of Jasa Berkah Bersama Syari’ah Cooperative according to Law Number 17 of 2012, can be sum up that this has complied with the provisions of Law Number 17 of 2012 as within the Management of UJKS is separated from other units in the cooperative, the cooperative management appoints the manager, management did not double as law, such as profit points that have not been used to be distributed to members in a balanced manner and managers who still have family relations.Keywords: Management, Distribution of Business Profits, Cooperative
ANALISIS PEMBIAYAAN MURABAHAH PADA LEMBAGA KEUANGAN MIKRO SYARIAH ( LKMS) ( STUDI KASUS PADA LKMS MM SEJAHTERA KOTA BENGKULU) Amir Mukadar; Hesti Setiorini; Dharma Setiawan
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 4 No. 1 (2021): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.728 KB) | DOI: 10.36085/jam-ekis.v4i1.1274

Abstract

ABSTRAK gone into effect of Code/Law No. 1 year 2013 about Micro Financial Institution ( LKM) hence since then standing many Micro Financial Institution both for operating by kovensional and or operate Moslem lawly , one of the Micro Financial Institution ( LKM) operating Moslem lawly that is Secure and prosperous LKMS MM which is have location  in this Town Bengkulu Research aim to to know akad execution defrayal of murabahah in Secure and prosperous LKMS MM of Bengkulu and as according to Religious Advices Council Moslem law National MUI , this research is]research qualitative, that is in the form of an research procedure yielding descriptive data in the form of article or utterance and behavior which can be perceived from people itself subjek. Source of data become consideration in determination of data collecting method. Source of data consist of primary data and sekunder data. There is three data processing step qualitative, namely reduce data  ( reduction data), presentation of data ( data displayed), and withdrawal of conclusion ( verification and drawing conclusion). Conclusion result of this research : Execution Defrayal of Murabahah at Secure and prosperous LKMS MM of Town Bengkulu not yet fully as according to Religious Advices Council Moslem law National MUI that is in the case of . In each application of defrayal  [submitted/sent] murabahah by member / nasabah is not provided with member statement or promise / utk client buy produk  from this LKMS matter of risk  the happening of cancellation of murabahah by member/ client which later will harm LKMS party/ side  in the case of policy of gift of margin cutting ( Muqashah) LKMS party/ side advise early this matter interfere in Religious advices DSN MUI  which is policy ought to Keyword: LKMS, Akad Murabahah, Religious advices DSN MUI
PEMBERDAYAAN MASYARAKAT MELALUI PELATIHAN ADMINISTRASI KOPERASI MENUJU KOPERASI BERBADAN HUKUM BADAN USAHA MILIK DESA (BUMDES) DESA WESKUST KECAMATAN KEPAHIANG KABUPATEN KEPAHIANG PROPINSI BENGKULU Marini Marini; Amir Mukadar; Dharma Setiawan
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 2 No. 3 (2019): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v2i3.529

Abstract

AbstrakKegiatan Pelatihan Administrasi bagi Pengurus BUMdes dan Pengurus Koperasi Desa Weskust Kecamatan Kepahiang Kabupaten Kepahiang merupakan kegiatan atas permintaan dari pengurus BUMdes dan Perangkat Desa Weskust melalui mahasiwa yang sedang melaksanakan KKN untuk diadakan pelatihan. Kegiatan ini bertujuan untuk berbagi ilmu kepada pengurus BUMdes dan perangkat desa dalam mengelola BUMdes dan unit-unit usaha yang ada di BUMdes khususnya unit usaha simpan pinjam koperasi. Kegiatan pelatihan ini diikuti oleh kurang lebih ±20 peserta yang merupakan pengurus BUMdes dan perangkat desa Weskust. Alhamdulillah pelatihan ini dapat berjalan sesuai dengan harapan, hal ini dapat dilihat dari antusiasme peserta dalam mengikuti pelatihan. Dari hasil pengamatan dan hasil diskusi secara langsung pada saat pelatihan, terlihat bahwa peserta sangat senang mengikuti pelatihan, karena sesuai dengan pendapat beberapa peserta bahwa penyusunan administrasi yang baik dan benar dapat memudahkan cara kerja pengurus BUMdes. Dari hasil pengamatan tim secara langsung sekitar 80 % peserta dinyatakan berhasil dengan baik, karena peserta sudah memahami dan dapat menyusun administrasi yang menjadi tanggung jawab yang bersangkutan. Sedangkan 20 % nya peserta masih melihat masih perlu belajar lagi dan memahami lagi pentingnya tertib administrasi. Dari hasil diskusi dengan peserta, pengurus BUMdes akan segera menyusun administrasi pada tiap-tiap unit usaha, dan akan menindaklanjuti dengan pengurusan ijin usaha maupun perijinan lainnya.     Kata Kunci: BUMdes, Pelatihan Administrasi, Badan Hukum
PELAKSANAAN JUAL BELI KARET DAN KELAPA SAWIT PARA PETANI OLEH TOKE DI DESA KARANG TENGAH BENGKULU UTARA MENURUT ISLAM Marini Marini; Dharma Setiawan; Wahid Dedi Fauzi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.1 Edisi Juni 2022
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v3i1.3642

Abstract

Rubber and oil palm plantations are the backbone of the people's economy in Karang Tengah village. The development of the rubber and oil palm plantation sectors has a positive impact on the economic growth of a region. The community in fulfilling the necessities of life is always buying and selling. Because, buying and selling is an effort of the people of Karang Tengah village in meeting their daily needs. Basically buying and selling is made lawful by Allah SWT. Toke plays an active role in helping the continuity of the sale and purchase of farmers in Karang Tengah Village in accordance with the initial agreement that was agreed between Toke and Farmers in Karang Tengah Village with the principle of kinship and is happy and happy without anyone feeling disadvantaged by the agreement, the factors - The factors inhibiting buying and selling are: transportation and traffic facilities, distant factory locations, payment delays, and prices that tend to fluctuate. Buying and selling in Karang Tengah Village is in accordance with the Sharia Agreement because it has followed the applicable rules in accordance with the sharia contract, but farmers and toke do not know this.
PENGARUH KUALITAS PELAYANAN SYARIAH TERHADAP KEPUASAN KONSUMEN PADAA RESTORAN SATE SOLO KOTA BENGKULU Amir Mukaddar; Dharma Setiawan; Rano Romasyah; Aan Zuliyanto; Chaerul Suhendra
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.2 Edisi Desember 2022
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kualitas pelayanan terhadap kepuasan konsumen pada restoran sate solo Kota Benglulu. Penelitian ini menggunakan enam variabel independen yaitu kepatuhan pada syariat islam, jaminan, ketanggapan, kemampuan fisik, empati, dan kehandalan dengan satu variabel dependen yaitu kepuasan konsumen. setelah dilakukan tinjauan pustaka dan penelitian lapangan data penelitian ini dilakukan dengan penyebaran kuesionar dengan 100 responden dengan menggunakan teknik non accidental sampling. Teknik Analisis data yang dilakukan dalam penelitian ini adalah analisis kuantitatif yaitu uji validitas, uji realibilitas, uji asumsi klasik, uji analisi regresi linier berganda. Hasil penelitian menunjukkan indikator-indikator penelitian ini bersifat valid dan reliabel. Pada uji asumsi klasik data berdistribusi normal, tidak terjadi multikoloniaritas dan heteroskedasitas. Kata kunci: kepatuhan pada syariat islam, jaminan, ketanggapan, kemampuan fisik, empati, kehandalan
PENGELOLAAN DAN PEMBAGIAN SISA HASIL USAHA (SHU) KOPERASI JASA BERKAH BERSAMA SYARI’AH MENURUT UNDANG-UNDANG NOMOR 17 TAHUN 2012 Anwar Junaidi; Dharma Setiawan; Rahmad Akbar
JURNAL MANAJEMEN MODAL INSANI DAN BISNIS (JMMIB) Vol. 2 No. 2 (2021): Desember
Publisher : Yayasan Insani Mandiri Santani

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the management and distribution of profits as the results of business activities at Jasa Berkah Bersama Syari'ah Cooperative according to the Law Number 17 of 2012. This type of research was as a qualitative approach with the research population were all administrators and members of administrators, 3 employees, 5 members. Based on the results of research, the Management and distribution profits of Jasa Berkah Bersama Syari’ah Cooperative according to Law Number 17 of 2012, can be sum up that this has complied with the provisions of Law Number 17 of 2012 as within the Management of UJKS is separated from other units in the cooperative, the cooperative management appoints the manager, management did not double as law, such as profit points that have not been used to be distributed to members in a balanced manner and managers who still have family relations.Keywords: Management, Distribution of Business Profits, Cooperative
PERSEPSI GURU DAN WALI MURID TERHADAP BANK SYARIAH (STUDI KASUS PAUD BUNGA MURNI KOTA BENGKULU) Subandrio Subandrio; Dharma Setiawan; Chairul Suhendra; Amir Mukadar; Zuriah Zuriah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 4 No. 1 (2023): Edisi Juni 2023
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Persepsi guru dan wali murid terhadap bank syariah cukup beragam, baik mengenai bunga bank, sistem bagi hasil, jual beli dan sewa, serta perilaku yang muncul karena berbagai alasan. Perkembangan bank syariah perlu mendapat perhatian dari semua pihak yang terlibat, baik akademisi maupun praktisi demi pengembangan bank syariah di masa mendatang. Populasi dalam penelitian ini adalah kepala sekolah dan guru PAUD BungaMurni. Sampel penelitian ini adalah wali siswa PAUD BungaMurni. Penelitian ini merupakan penelitian kualitatif yaitu penelitian yang dilakukan di lapangan untuk memperoleh data-data yang diperlukan dan penelitian yang objeknya mengenai gejala atau peristiwa yang terjadi pada suatu kelompok masyarakat. Persepsi negatif guru dan wali murid PAUD Bunga Murni menyebabkan kurangnya minat menjadi nasabah bank syariah. Selain itu persepsi guru dan wali murid masih sangat rendah dalam mengenal produk perbankan syariah, hal ini disebabkan kurangnya sosialisasi dan promosi dari bank syariah, sehingga banyak pihak dari masyarakat yang belum memutuskan untuk menggunakan atau bertransaksi di bank Islam. Kata Kunci:  Persepsi, Guru dan Wali Murid, Bank Syariah
ANALISIS PEMBIAYAAN MURABAHAH PADA KOPERASI JASA BERKAH BERSAMA SYARIAH KOTA BENGKULU Amir Mukadar; Dharma Setiawan; Nazar; Muhammad Said Romadhon
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 6 No. 2 (2023): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Cooperative is an institution in the form of economic organization owned and operated by its members. The main goal of cooperatives is to improve the welfare of members through cooperation and active participation in economic endeavors. The sharia cooperative is a form of cooperative that operates based on sharia principles. These principles cover the aspects of finance, transactions and Islamic values that are recognized globally. In implementing sharia cooperative financing, it must comply with syar'i aspects and economic aspects, which means that in every realization of financing to members of sharia cooperatives it must still be guided by Islamic law, including not containing elements of gharar, maysir, and usury and the business sector is halal, while still considering the acquisition of profits for sharia cooperatives and the members themselves. This research is a field research that uses a qualitative descriptive method. Where the data sources are primary and secondary obtained by interviews, observation and documentation. Data processing begins with correcting the data, followed by rearranging the data and analyzing existing data in order to find results as answers to the problem formulation. Based on the research results, the Bengkulu City Sharia Berkah Bersama cooperative provides murabahah contract financing to its members in accordance with the DSN-MUI Fatwa which regulates the conditions for murabahah financing, such as making a contract that is free of usury, purchasing goods on behalf of the cooperative, and conveying information regarding purchases to members.
Co-Authors Aan Zuliyanto Amir Mukadar Amir Mukaddar Anwar Junaidi Chaerul Suhendra Chairul Suhendra Marini Marini Muhammad Said Romadhon Mukadar, Amir Nazar Rahmad Akbar Rano Romasyah Setiorini, Hesti Subandrio Subandrio Wahid Dedi Fauzi Zuriah Zuriah