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IMPLIKASI JANJI (WA'D) DALAM TRANSAKSI SYARIAH TERHADAP TRANSAKSI IJARAH MUNTAHIYA BITTAMLIK Achmad Zaky; Luluk Farida
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 4 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2018.v2.i4.3946

Abstract

The aim of this research is to describe the implications arising from the introduction of DSN-MUI Fatwa No.85/DSN-MUI/XII/2012 on Ijarah Muntahiya Bittamlik (IMBT). This study analyzes the practices of IMBT based on the guidelines which are Fatwa DSN-MUI No.27/2002 and PSAK 107, Accounting for Ijarah after aplication of  DSN-MUI Fatwa No.85/DSN-MUI/XII/2012. This research is a descriptive literature study. The findings indicate that the application of the DSN-MUI Fatwa No.85/DSN-MUI/XII/ 2012 is needed by transactions using Wa’d especially IMBT because it can bring benefits, as they ensure legal certainty and the continuity of contracts. However, there is another impact of the adoption of DSN-MUI Fatwa No.85/DSN-MUI/XII/ 2012, namely IMBT has a Ta'alluq risk and potentially meet the criteria of a conditional purchase. Referring to the adoption of PSAK 107, DSN-MUI Fatwa No.85/DSN-MUI/XII/2012, it also results in the risk of Capital Lease criteria fulfillment on the akad of IMBT
The Analysis of Electronic Journal Utilization In Learning Process: Technology Acceptance Model And Information System Success Achmad Zaky; Muhammad Naufal
Jurnal Ilmu Sosial Mamangan Vol 6, No 2 (2017): Jurnal Ilmu Sosial Mamangan ( Not Accredited)
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1273.965 KB) | DOI: 10.22202/mamangan.v6i2.2358

Abstract

This study aims to observe the behavior of electronic journal (e-journal) among bachelor students of the Universitas Brawijaya by Technology Acceptance Model (TAM) and Information System Success (ISS) as theoretical framework. The research samples are all bachelor students who have used e-journal in their learning process. The respondents are selected by convenience sampling method. The data are collected through survey and analyzed by Partial Least Square (PLS) with SmartPLS 3. The result of the study reveals that user satisfaction and intention to use have significant effect on actual use of e-journal among bachelor students at the Universitas Brawijaya. Those variables affect the actual use because they have been formed by other variables such as information quality, perceived easiness, perceived usefulness, and attitude towards behavior. Furthermore, information quality has significant influence on user satisfaction, while perceived usefulness and perceived usefulness do not have direct effect on the intention to use. The implication of this study is relevant for educators to recognize the reason factors to use e-journal in the learning process.