Garuda - Garba Rujukan Digital

ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN NO. 101 TENTANG LAPORAN KEUANGAN SYARI’AH (Studi Kasus KSPPS BTM BINA MASYARAKAT UTAMA (BiMU)) Sukron Mamun; Erlinda Sismona
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 5 No. 02 (2020): JESPB EDISI OKTOBER 2020
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v5i02.116

This research was conducted at KSPPS BTM BiMU. The purpose of this research is to find out whether the financial reporting of KSPPS BTM BiMU is in accordance with the applicable Financial Accounting Standards. This research method uses a qualitative approach with descriptive methods, namely methods that characterize the actual situation. Which means there is no intervention from of the researcher in the form of reducing or adding the data. While the data retrieval technique is by observation, direct interview with KSPPS BTM BiMU manager related to the financial report, and documentation in the form of the 2017 KSPPS BTM BiMU annual report.From the results of this research which was conducted on KSPPS BTM BiMU there are several problems that were found, among others: in the financial statements presented, temporary syirkah funds is still combined with liability posts on the balance sheet KSPPS BTM BiMU. KSPPS BTM BiMU was found does not make several reports such as reports on changes in tied investment funds, income reconciliation reports and profit sharing, reports on sources and uses of zakat funds and reports on sources and uses of benevolent funds.The results showed that the financial statements of KSPPS BTM BiMU had not been fully compliant with PSAK 101 because it was incorrecty structured and several reports were incomplete. This study can be a reference material for education and Sharia Cooperative practitioners

PROGRAM BUNDLING PRODUK SWB2P DALAM PERSPEKTIF SYARIAH (Studi Kasus BMT UGT Sidogiri CAPEM Cibitung) Sukron Mamun; Windyarti
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 6 No. 01 (2021): JESPB Edisi April 2021
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v6i01.174

Indonesia, which is the country with the largest number of Muslims in the world, based on Globalreligiusfuture data, in 2020 it is estimated that the Muslim population in Indonesia will reach 229.62 million. With this sizeable growth it also encourages the development of syari'ah financial institutions in Indonesia, one of which is BMT UGT Sidogiri. Baitul Maal Wat Tamwil which first started operating on June 6, 2000 or 5 Rabiul Awal 1421H has a very noble mission, which is to eradicate usury in the community. One of them is by having a product in their savings, namely the MDA SWB2P term savings where people can save their funds for a certain period of time and can have reciprocity in the form of umrah, motorized vehicles or electronic goods directly without having to go into debt with an interest system. In this study, the authors used a qualitative approach which is research based on facts. The writer is a key instrument in obtaining data. The dominant method is the method of interviewing, observing and summarizing the opinions of scholars from social media and elaborated through writing. Data collection techniques in this study are using observation methods, interview methods (interview) and documentation methods. The analysis technique used in this research is descriptive qualitative data analysis with a case study approach. From the results of this analysis, BMT UGT Sidogiri explained that the SWB2P term MDA savings is one of BMT's efforts to eradicate loan usury which is now mushrooming in the community, be it motor vehicle loans or electronic goods. With the combination of the wadi'ah yad dhamanah contract and the murabahah contract on product bundling, it is hoped that customers will be interested in investing while eradicating usury.

Implementasi Strategi Layanan Teknologi Digital Banking dan Service Quality dalam Perspektif Nasabah pada Perbankan Syariah (Study kasus pada Bank Syariah Mandiri KCP Tomang) Sukron Mamun; Tri Hadmiatin Ningsih
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 6 No. 02 (2021): JESPB Edisi Oktober 2021
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v6i02.249

In banking, service delivery is related to development real technology including Internet Banking, Phone banking, SMS Banking, Mobile Banking, ATM, and Service Quality, namely services provided by human resources in this case CS (Customer Service) such as interactions directly by providing services directly with good like service in good, polite and friendly language, it can improving banking quality in improving service quality towards customers. The research method that will be used in this research is descriptive method with a case study approach. The research that researchers made using a qualitative approach. Data collection techniques through: study literature, interviews, documentation, and observations. Based on the results interviews conducted, it can be concluded that implementation technology service strategy Digital Banking at Bank Syariah Mandiri KCP Tomang has implemented four main dimensions of Digital Banking (E-Serqual), meanwhile from the observation of the implementation of the Quality Service (Quality of service) given Customer Service Bank Syariah Mandiri KCP Tomang to customers, Customer Service has implemented 10 dimensions in its service to customers, apart from that based on the conclusion of the interview that Customer Service has also been guided by the five dimensions of service, this is based from the customer's perspective on the implementation of Quality Service (Quality services) provided by Customer Service at Bank Syariah Mandiri KCP Tomang and confirmed by the observations of researchers that all indicators are considered highly good and very satisfying.

PERAN KEPEMIMPINAN SUMBER DAYA MANUSIA, MOTIVASI TERHADAP KINERJA KARYAWAN DALAM PENGEMBANGAN PRODUK EKONOMI SYARIAH DI INDONESIA Wira Syuhada; Kisanda Midisen; Sukron Mamun
JURNAL PELITA ILMU Vol. 16 No. 01 (2022): JURNAL PELITA ILMU - April 2022
Publisher : Direktorat Penelitian dan Pengabdian Masyarakat (DPPM) Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.703 KB)

Produk dan jasa merupakan dua komoditi inti dari kegiatan ekonomi manusia. Dalam usaha pengembangannya sangat wajar jika ada target yang menjadi tujuan baik individu atau kumpulan orang yang punya maksud dan tujuan bersama, dan itu salah satu motif dari tujuan manusia membuat sebuah organisasi termasuk juga dalam hal ini produk syariah yang mana pengelolaannya membutuhkan kerja sama agar tujuan tercapai, adalah organisasi merupakan sekumpulan individu yang berkumpul karena memiliki tujuan bersama dan menyepakati distribusi hak dan kewajiban untuk mencapai hak tersebut. Agar organisasi dapat mencapai tujuan yang efektif dan efisien, maka organisasi perlu mengelola salah satu aset mereka, yaitu manusianya. Sebab organisasi mempelajari dan mengerti aspek tingkah laku individu/karyawan (Sumber Daya Manusia) dalam situasi organisasi. Sumber Daya Manusia merupakan kemampuan yang dimiliki setiap manusia. Sumber Daya Manusia menjadi unsur pertama dan utama dalam setiap aktivitas yang dilakukan. Jika suatu organisasi memiliki peralatan yang andal/canggih tanpa peran aktif Sumber Daya Manusia, maka tidak berarti apa-apa. Sebaliknya, jika Sumber Daya Manusianya sudah bagus tetapi organisasi tidak memfasilitasi dengan sumber daya alatnya, maka sia-sia. Sebab itu, Sumber Daya Alat dengan Sumber Daya Manusia harus seimbang antara keduanya. Sumber Daya Manusia terdiri dari daya pikir dan daya fisik.

PENGARUH BEBAN BAGI HASIL DAN FEE-BASED INCOME TERHADAP LABA BANK JABAR BANTEN SYARIAH Sifaur Rohmah; Sukron Mamun; Matnin
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 7 No. 02 (2022): JESPB Edisi Oktober 2022
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v7i02.594

This research is a quantitative approach. This study uses the monthly financial statement population of Bank Jabar Banten Syariah for the period 2018-2020. While the data collection techniques in this study with documentation. The data analysis used is the classical assumption test, multiple linear regression analysis, hypothesis testing and the coefficient of determination (R2) test. The variables used in this study are the amount of Profit Sharing Expenses, the amount of Fee-Based Income and the amount of Bank Profit. From the results of the t test, it was obtained that X1 had a sig value of 0.020<0.05 and a tcount of 2.449>2.035, while X2 had a sig value of 0.248>0.05 and a tcount of 1.176<2.035. As for the F test, it is known that the sig X1 and X2 values simultaneously are 0.00 <0.05 and the Fcount value is 20.305> 3.28. And based on the coefficient of determination test (R2) the values of X1 and X2 have a contribution percentage of 55.2% to the Bank's Profit and the remaining 44.8% is influenced by other variables not included in this study.

THE EFFECT OF PRICE, LOCATION, LAYOUT, PROMOTION AND PRODUCT QUALITY ON BUSINESS GROWTH Sarwo Edy; Sukron Mamun
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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This study aims to determine the influence partially and simultaneously of variable prices, locations, layouts, promotions and product quality on the growth of the cikarang Bekasi baby supplies store business. The research method used in this study is to use quantitative research methods. The sampling used in this study was using the Probability Sampling method and the type of sampling using simple random sampling. The total population of 160 respondents then used the slovin formula to get the sample studied as many as 106 respondents. The analytical methods used are validity test, reability test, classical assumption test, hypothesis test and multiple linear analysis assisted by using IBM SPSS 25. The results showed that the variables of price, layout and product quality partially had a positive and significant effect on purchasing decisions. Location variables and partial promotions have no effect on business growth.

Sosialisasi Penerapan E-Commerce Untuk Meningkatkan Daya Saing UMKM di Desa Karangmulya MH Ainulyaqien; Kisanda Midisen; Sukron Mamun; Rini Setyowati; Djoko Nugroho
Jurnal Pengabdian Pelitabangsa Vol. 2 No. 01 (2021): JURNAL ABDIMAS April 2021
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jabmas.v2i01.2523

Economic growth and prosperity play an important role in improving the socioeconomic welfare of the region. Micro, small and medium enterprises (MSMEs) play an important role in community economic development. However, MSMEs often face various problems such as lack of capital, lack of product innovation, distribution and e-commerce issues, and lack of official labels and distribution permits with labels on product packaging BPOM or PIRT methods used in the implementation of this activity include direct observation and monitoring as well as taking a direct approach to business actors to practice the application of product marketing through e-commerceMSME activities limit business independence and creativity and technological developments. The main purpose of using digital marketing as a marketing tool, especially for MSMEs. Although digital marketing comes as a new approach, conventional marketing is still relevant and both can help. In discussion sessions with MSME players, they understand the importance of internet-based digital marketing and the utilisation of social media and e-commerce platforms to grow their businesses. Information on target markets, digital marketing objectives, and types of digital marketing media have been delivered in a way that is easily understood by MSME players. This activity also opened up insights into the use of social media and e-commerce platforms as tools to attract attention and interact with consumers more effectively. They understand the importance of internet-based digital marketing and the use of social media and e-commerce platforms to develop their businesses. Information on target markets, digital marketing objectives, and types of digital marketing media have been delivered in a way that is easily understood by MSME players.

Peningkatan Literasi Keuangan Syariah melalui Sosialisasi di Desa Cibatu Sukron Mamun; MH Ainulyaqien; Sakum; Nenda; Siti Juariah
Jurnal Pengabdian Pelitabangsa Vol. 2 No. 01 (2021): JURNAL ABDIMAS April 2021
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jabmas.v2i01.2524

Islamic finance plays an important role in the Indonesian economy. A national survey conducted by the Financial Services Authority (OJK) in 2016 showed that the level of public awareness and adoption of Islamic financial products and services is still low. This can be seen from the low Islamic Financial Literacy Index, reaching 8.11%, and the Islamic Financial Inclusion Index, reaching 11.06%. Thus, financial knowledge of Islam enables individuals to understand and apply the concept of Islamic finance to effectively manage their funds in accordance with Islamic principles.This research adopts qualitative methods based on raw data, namely interviews, triangulation analysis techniques of lectures, simulations, follow-up, and evaluation. From the evaluation results, it can be interpreted that the training activities to increase the literacy of Islamic financial institutions in Indonesia have had a positive impact on the local community in improving financial literacy related to Islamic financial institutions. Participants provide suggestions and input that can be the basis for improving and improving the quality of future service programmes. The service team can conduct regular follow-ups to ensure that the improvement of financial literacy continues and the community can apply the knowledge they have gained in their daily lives. this training has a positive impact on the local community in improving financial literacy related to Islamic financial institutions.

Pembuatan Apotek Hidup atau Tanaman Obat Keluarga (TOGA) di Desa Karanghaur Sakum; Sarwo Edy; MH Ainulyaqien; Kisanda Midisen; Sukron Mamun
Jurnal Pengabdian Pelitabangsa Vol. 2 No. 02 (2021): JURNAL ABDIMAS Oktober 2021
Publisher : DPPM Universitas Pelita Bangsa

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

In post-pandemic conditions like now, the cultivation of live medicinal plants is very important. This can be an alternative to traditional medicine to overcome various complaints and diseases. In addition, during this period, each individual needs a strong immune system. One form of realising the utilisation of existing land in the village or region is to plant a live pharmacy, in order to enable daily needs. This community service activity is carried out through three stages of implementation methods. The first stage was the lecture/presentation method. The second stage also uses the material discussed in the second stage is about how to cultivate medicinal plants. The third stage is a demonstration of making a living pharmacy through the cultivation of family medicinal plants (TOGA). The planting of live pharmacy plants began with clearing the empty land, pulling out grass and sweeping up rubbish. The soil was also loosened with a hoe to remove weeds and dirt. Seedlings of plants such as turmeric, ginger, kencur, lemongrass, and galangal are processed before planting. The rhizomes of seeds such as turmeric, ginger, galangal, and kencur are dried in the sun and placed in a moist place to grow tuna. Meanwhile, lemongrass seeds are taken from mature plants and cut off the ends. After hiding, the plants need to be cared for with regular watering so that they develop well. The cultivation of live pharmacy plants has a positive economic impact, increasing the number of entrepreneurs, especially in the field of herbal medicine. this activity aims to increase public awareness and knowledge about the benefits of medicinal plants and make a positive contribution in the economic and health fields. The point is to be able to develop other variations of medicinal plants by propagating them on less functional land, and to be able to cultivate their survival for residents properly.

Sosialisasi Dampak Smartphone Terhadap Peningkatan Ekonomi di SMK Armaniyah Cikarang Sukron Mamun; Sakum; Sarwo Edy; Nenda; Saiful Mukti Ali
Jurnal Pengabdian Pelitabangsa Vol. 2 No. 02 (2021): JURNAL ABDIMAS Oktober 2021
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jabmas.v2i02.2543

Smartphones have become very popular and profound technological devices accessible to many people around the world. Technological developments and the presence of smartphones have had a major impact on various aspects of human life, including in the economic context of society. This study aims to present a summary of the impact of smartphones on improving the community's economy. In this abstract, we will explain some of the main impacts of smartphone use on improving the community's economy. First, smartphones have facilitated access to information and communication, which enables people to participate in the digital economy more efficiently. The use of online applications and platforms has increased connectivity and the ability to conduct business, transactions, and collaborate with other parties. However, it is important to recognize that the positive impact of smartphones on improving the people's economy must also be managed wisely. Excessive or unwise use can lead to negative impacts, such as over-reliance on technology and data privacy issues. In conclusion, smartphones have a significant role in improving the people's economy. With easier access to information and communication, wider economic choices, and support for entrepreneurship and education, people can use smartphones to optimize their economic potential. It is important for governments, institutions and other stakeholders to support the wise and sustainable use of smartphones in order to achieve sustainable and inclusive economic growth.

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