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Analisis Penerapan PSAK 105 Perhitungan Bagi Hasil Mudharabah pada Bank Syariah Indonesia Isyfa Fuhrotun Nadhifah; Aan Zainul Anwar
Etihad: Journal of Islamic Banking and Finance Vol 2, No 1 (2022)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v2i1.3948

The growth of Islamic financial institutions is currently relatively fast. Islamic banks have wider opportunities to develop product innovations that do not contain elements of usury (riba) because they use a profit-sharing system. This study aims to analyze the calculation of the profit-sharing of mudharabah muthlaqah financing and to determine the suitability of the application of the calculation of the profit-sharing of mudharabah muthlaqah financing at the Bank Syariah Indonesia or BSI (ex-Bank Syariah Mandiri or BSM) KCP Jepara1 with PSAK 105 Qualitative research method with case study type, data obtained through observation of the implementation of the mudharabah muthlaqoh contract, interviews with managers and customers of BSI KCP Jepara 1 and documentation of forms and documents for implementing the mudharabah muthlaqoh contract. Data validity through source triangulation. The results showed that the profit-sharing principle applied by BSI KCP Jepara 1 in mudharabah muthlaqah financing refers to the profit-sharing principle. The determination of the profit-sharing ratio of mudharabah muthlaqah financing carried out by BSI KCP Jepara 1 is determined jointly between BSI KCP Jepara and its customers which is ultimately set forth in a contract and the ratio is based on the profits earned by BSI KCP Jepara 1. customers and the calculation of profit-sharing for mudharabah muthlaqah financing at BSI KCP Jepara 1 is in accordance with PSAK 105 paragraph 11.Perkembangan lembaga-lembaga keuangan syariah sekarang ini tergolong cepat. Bank syariah mempunyai kesempatan lebih luas untuk mengembangkan inovasi produk-produknya yang tidak ada unsur riba karena menggunakan sistem bagi hasil. Tujuan penelitian ini adalah untuk menganalisis perhitungan bagi hasil pada pembiayaan mudharabah muthlaqah serta untuk mengetahui kesesuaian penerapan perhitungan bagi hasil pembiayaan mudharabah muthlaqah pada Bank Syariah Indonesia (ex Bank Syariah Mandiri) KCP Jepara dengan PSAK 105. Metode penelitian keualitatif dengan jenis studi kasus, data diperoleh melalui observasi pelaksanaan akad mudharabah muthlaqoh, wawancara kepada manajer dan nasabah BSI KCP Jepara 1 (ex BSM) dan dokumentasi dari formulir dan dokumen pelaksanaan akad mudharabah muthlaqoh. Validitas data melalui triangulasi sumber. Hasil penelitian bahwa prinsip bagi hasil yang diterapkan Bank Syariah Mandiri KCP Jepara pada pembiayaan mudharabah muthlaqah mengacu pada prinsip revenue sharing. Penentuan nisbah bagi hasil atas pembiayaan mudharabah muthlaqah yang dilakukan oleh BSI (ex BSM) KCP Jepara 1 ditentukan secara bersama-sama antara BSM KCP Jepara dan nasabahnya yang pada akhirnya tertuang dalam suatu akad dan nisbahnya berdasarkan keuntungan yang diperoleh nasabah. Dan perhitungan bagi hasil pembiayaan mudharabah muthlaqah pada Bank Syariah Mandiri KCP Jepara telah sesuai dengan PSAK 105 paragraf 11.

Pendampingan dan Pengembangan Manajemen Pemasaran Produk pada Usaha Roti dan Catering di Pengkol Kabupaten Jepara Sisno Riyoko; Syafrizal Syafrizal; Isyfa Fuhrotun Nadhifah; Dimas Ariyanto; Alfi Nur Fachri; Muhammad Alif Najih
Jurnal Pengabdian Masyarakat: Tipis Wiring Vol 2 No 1 (2023): Tepis Wiring: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Unversitas Islam Raden Rahmat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/tepiswiring.v2i1.1914

Abstrak ditulis secara ringkas dan faktual menggunakan huruf Tahoma, ukuran 9pt dengan panjang teks Tania catering didirikan oleh keluarga Bapak Dasiman dan Ibu Sri Darwati pada Tahun 2006 yang beralamat di Jl. Ahmad Yani RT 01 RW 03 Pengkol Kabupaten Jepara, namun Sistem pemasaran pada saat ini masih tradisional atau manual yaitu dengan memasarkan pada rumah-rumah, kantor-kantor dan kelompok-kelompok. Untuk sistem pemesanan Tania Catering dilakukan dengan menggunakan sms, WA dan telepon. Mitra belum mempunyai alat atau media promosi yang dapat membantu konsumen untuk melihat produk yang ada. Produk yang dihasilkan oleh Tania Catering yaitu berbagai macam bahan roti dan makanan. Adapun aneka kue yang dihasilkan diantaranya donat, roti pisang, bolu, lapis. Martabak dll. Permasalahan yang ada pada mitra saat ini tentunya diperlukan pendampingan dan keterlibatan semua pihak. Untuk menyelesaikan permasalahan yang dihadapi oleh mitra tim pengabdian melakukan pendampingan tentang pembuatan media sosial, marketplace, aplikasi penjualan berbasis android, dan perbaikan kemasan yang diharapkan dapat mengembangkan dan meningkatkan penjualan mitra serta menambah wawasan dan pengetahuan mitra

PENERAPAN MESIN PENGEMBANG ADONAN DAN OVEN DENGAN KONTROL SUHU OTOMATIS PADA INDUSTRI ROTI DAN CATERING DI DESA PENGKOL KABUPATEN JEPARA Safrizal; Sisno Riyoko; Isyfa Fuhrotun Nadhifah; Dimas Ariyanto; Alfi Nur Fachri; Muhammad Alif Najih
Jurnal Abdimas Ilmiah Citra Bakti Vol 4 No 2 (2023)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v4i2.1376

Pengkol Village is the center of the catering industry in Jepara district and is growing until now. The development of the catering industry is hampered by various problems that often arise, including packaging design, markets, equipment, capital and governance (management). Most catering entrepreneurs already feel comfortable with the current conditions even though they do not know whether they are profitable or not in running a business. Problems that exist in partners require carefulness and concrete actions to solve problems according to the priority needs of partners, so that problem solving is in accordance with the targets and outputs achieved. To solve the problems faced by partners, in this community service, catering entrepreneurs will get the facilitation of a Dough Developer Machine with automatic temperature control, an oven with automatic temperature and time control, a non-stick pan which is expected to be able to develop the productivity of entrepreneurs both in producing, making packaging design and opening up market opportunities both in the Jepara region and outside the Jepara region by promoting through various social media and andorid-based sales applications

KINERJA PEMASARAN BERBASIS ARGO VALUE CO-CREATION (STUDI EMPIRIK PADA EKSPOTIR MEBEL DI KABUPATEN JEPARA) Ali Ali; Isyfa Fuhrotun N
JURNAL ECONOMICA: Media Komunikasi ISEI Riau Vol. 11 No. 1 (2023): Jurnal Economica, April 2023
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/economica.v11i1.124

Penelitian untuk menganalisis dan menemukan bukti empiris orientasi pasar, penciptaan nilai bersama, aksesibilitas jaringan, keunggulan kompetitif pada kinerja pemasaran. Implikasi manajerial untuk memecahkan masalah kinerja pemasaran bagi eksportir mebel di Kabupaten Jepara. Populasinya meliputi 307 eksportir furnitur di Jepara yang terdaftar di Dinas Perindustrian dan Perdagangan. Pengambilan sampel dilakukan dengan random sampling. Berdasarkan sampel undian, diperoleh 171 sampel. Hasil penelitian menunjukkan bahwa orientasi pasar berpengaruh terhadap value co-creation meter. Ko-kreasi nilai Argo memiliki pengaruh terhadap aksesibilitas jaringan dan keunggulan kompetitif. Aksesibilitas jaringan dan keunggulan kompetitif memiliki pengaruh terhadap kinerja pemasaran. Hal ini menunjukkan bahwa orientasi pasar, value co-creation, aksesibilitas jaringan, keunggulan kompetitif berperan dalam meningkatkan kinerja pemasaran. Secara empiris penelitian ini mendukung teori bahwa market orientation, value co-creation, network accessability, competitive advantage memiliki peran penting dalam meningkatkan kinerja pemasaran. Kontribusi teoritis telah membuktikan bahwa variabel orientasi pasar, penciptaan nilai bersama, aksesibilitas jaringan, keunggulan kompetitif mempengaruhi kinerja pemasaran dan praktik kinerja pemasaran memiliki peran dalam proses bisnis ekspor.

PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK Isyfa Fuhrotun Nadhifah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5951

Tax aggressiveness is defined as a manager's action in reducing the company's tax burden for its own sake so that it will cause tension between managers and shareholders. This happens because tax aggressiveness is carried out by managers only for short-term interests without regard to long-term benefits for the company as expected by shareholders. This study aims to examine the effect of capital intensity, profitability, and inventori intensity on corporate tax aggressiveness. The independent variables used this study are capital intensity, profitability, and inventori intensity. While the dependent variable in in this study, tax agressiveness is measured by the effective tax rate (ETR). The method of sampling is purposive sampling in accordance with research criteria, selected as many as 20 campanies with the total data obtained 60 data in 3 years. Additionally, the data analysis technique used multiple linear regression with SPSS 23. The result of this study indicate that capital intensity significantly influence the aggressiveness of corporate taxes. Profitability significantly influence the aggressiveness of corporate taxes, and inventori intensity significantly influence the aggressiveness of corporate taxes.

MENINGKATKAN CUSTOMER SATISFACTION KARTU PRABAYAR SIMPATI TELKOMSEL DENGAN SERVICE QUALITY, BRAND TRUST DAN CUSTOMER EXPERIENCE Isyfa Fuhrotun Nadhifah; Ali Ali; Wawan Edi Setiawan
Jurnal Dinamika Ekonomi & Bisnis Vol 20, No 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v20i2.4601

Kepuasan pelanggan merupakan faktor penting yang harus dicapai perusahaan dalam mempertahankan pelanggannya. Penelitian ini bertujuan untuk mengetahui bagaimana Service Quality, Brand Trust dan Customer Experience mempengaruhi Customer Satisfaction kartu prabayar Simpati Telkomsel. Metode analisis data digunakan yang digunakan dalam penelitian ini adalah metode analisis kuantitatif. Objek penelitian ini adalah kartu prabayar simpati telkomsel. Metode untuk menentukan sampel dengan purposive sampling , mendapat sampel sebanyak 100 orang. Hasil penelitian ini secara simultan bahwa variabel service quality, brand trust dan customer experience berpengaruh terhadap customer satisfaction kartu prabayar Telkomsel, namun secara parsial variabel service quality tidak berpengaruh terhadap customer satisfaction. Brand trust berpengaruh terhadap customer satisfaction. dan variabel customer experience berpengaruh terhadap customer satisfaction.

The Effect of Capital Intensity and Leverage on Profitability in Mining Companies on the IDX in 2019-2021 Isyfa Fuhrotun Nadhifah
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.565

This study aims to determine the effect of capital intensity ang leverage on company profitability. Independent variables used in this research are capital intensity and leverage. While variables dependent in this study is profitability. Research conducted on mining companies listed on the Indonesia Stock Exchange (IDX) with a sample of 25 companies obtained by purposive sampling method. The research results show that capital intensity and leverage do not have significant influence on profitability in mining companies in 2019-2021.

PENERAPAN MESIN PENGEMBANG ADONAN DAN OVEN DENGAN KONTROL SUHU OTOMATIS PADA INDUSTRI ROTI DAN CATERING DI DESA PENGKOL KABUPATEN JEPARA Safrizal; Sisno Riyoko; Isyfa Fuhrotun Nadhifah; Dimas Ariyanto; Alfi Nur Fachri; Muhammad Alif Najih
Jurnal Abdimas Ilmiah Citra Bakti Vol. 4 No. 2 (2023)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v4i2.1376

Pengkol Village is the center of the catering industry in Jepara district and is growing until now. The development of the catering industry is hampered by various problems that often arise, including packaging design, markets, equipment, capital and governance (management). Most catering entrepreneurs already feel comfortable with the current conditions even though they do not know whether they are profitable or not in running a business. Problems that exist in partners require carefulness and concrete actions to solve problems according to the priority needs of partners, so that problem solving is in accordance with the targets and outputs achieved. To solve the problems faced by partners, in this community service, catering entrepreneurs will get the facilitation of a Dough Developer Machine with automatic temperature control, an oven with automatic temperature and time control, a non-stick pan which is expected to be able to develop the productivity of entrepreneurs both in producing, making packaging design and opening up market opportunities both in the Jepara region and outside the Jepara region by promoting through various social media and andorid-based sales applications

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