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All Journal IQTISHODUNA EL-MUHASABA
Muhammad Nurul Hamdi, Muhammad Nurul
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Islam Negeri Maulana Malik Ibrahim, Malang
Economics, Econometrics & Finance

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ANALISIS DAMPAK FASILITAS PEMBIAYAAN DENGAN PRODUK “QARDHUL HASAN UMKM” TERHADAP PENINGKATAN PENDAPATAN USAHA UMKM BINAAN EL-ZAWA UIN MALIKI MALANG Hamdi, Muhammad Nurul; Handayani, Latifah Safitri; Nurjanah, Evi
IQTISHODUNA IQTISHODUNA (VOL 13, NO: 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.179 KB) | DOI: 10.18860/iq.v13i1.4475

Abstract

Abstract: Nowadays, stretching the entrepreneurial communitiy is quite dominate in Indonesia. Evident fromhis contributions in the history of the national economy are quite significant in 1998, Small Medium Enterprisescan be seen as the saviour of the valve in the process of national economic recovery, both in pushing the paceof economic growth as well as the absorption of labour. Based on the data of the Ministry of cooperatives andSMEs in 2012, Small Medium Enterprises sector is the sector with the largest economy with a national economicprosentasi the involvement of the offender of 99.99%. The sector absorbs the 97.15% of the labour force inIndonesia, and contributing to GDP on the basis of the applicable rates of 6.23%.The purpose of this study isto examine, test, and evaluate the impact of financing facility with the products’ qardhul hasan small mediumenterprises’ increased revenues against the small medium enterprises assisted el-Zawa Uin Maliki Malang.The population of this research are all Small Medium Enterprises that constitute the built el-Zawa at onceusing a financing facility with dana Qardh al-Hasan is 84. 30 of Small Medium Enterprises such as researchsamples.The results show that Qardhul Hasan SMEC products can increase the income of clients. In addition,the performance of the services provided by the customer is reasonably satisfied by the clients.
COMMUNITY DEVELOPMENT BASED ONIBNU KHALDUN THOUGHT, SEBUAH INTERPRETASI PROGRAM PEMBERDAYAAN UMKM DI BANK ZAKAT EL-ZAWA Hamdi, Muhammad Nurul; Nurjanah, Evi; Handayani, Latifah Safitri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.826 KB) | DOI: 10.18860/em.v5i2.2857

Abstract

The aim of this research is to explain empowering small and medium enterprises model wich is interpreted from community development based on Ibnu Khaldun thought that reserved as the solution from el-Zawa’s technical constraints. The concept of development of those societies three lays of the basic principal, that are: individual, ashabiyah dan ijtima’ al-insan.This concept used in order to improving the quality and comprehensive and sustainable benefit. El-Zawa are the institutions established by Maulana Malik Ibrahim Islamic State University of Malang in order to collecting and managing funds of zakat, infaq, shadaqah, and waqf then spend that in societies economy empowering program. Qualitative research useful for a direct view of reality of field and collected information on power, potential and obstacle faced. The technique of using methode of Miles with three phases: data reduction, data display and drawing conclusions or verification. With the existence of this system, el-Zawa role in societies economy development will increase and able to solve the problems and having a very potential sector and significant in the Indonesian economy.
ACCOUNTING TREATMENT OF PROFIT AS SHARING PROFIT IN MUSYARAKAH TERM AMONG MEMBERS Hamdi, Muhammad Nurul
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 2: Juli 2015
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.75 KB) | DOI: 10.18860/em.v6i2.3896

Abstract

AbstractEach member of shariah cooperative are same as a partner and having the same rights and obligations.This condition is internalized by policy in all activities and business operations. Especially the profit will be distributed to members. It’s meant to see how the cooperatives shariah of ahmad yani manages the difference between the results of their business. The research has descriptived qualitative research that aimed at giving information about the method of calculation and recording as for the result of accounting report of SHU or income in the end of year musyarakah among members in cooperatives shariah of ahmad yani unfortunate.The analysis uses instrument of the descriptive analysis that gives a technical and mathematical formula that the calculation can be compared with the shariah principle and cooperative regulation applicable. Based on the research, it was known that the SHU methods and distribution is in accordance with the rule of Indonesia cooperative No. 25 1992, but accounting methods that related to the profit which will be distributed to members of the cooperative is not suitable with act no. 8 DSN-MUI. The MUI explanation about musyarakah which SHU is about the activities are still measured from savings and not accommodate from the capital and other business activities.Meanwhile, by this condition that cooperative shariah still need developing of the accountance and good recording.AbstrakDalam koperasi syariah setiap anggota berkedudukan sebagai mitra yang berserikat dan memiliki hak serta kewajiban yang sama. Kondisi ini diinternalisasikan dalam kebijakan dan segala aktivitas operasi usahanya. Terutama perlakuan laba atau SHU yang akan dibagikan kepada anggota. Hal ini yang ingin dilihat bagaimana Koperasi Serba Usaha Syariah Ahmad Yani mengelola Selisih Hasil Usahanya (SHU).Penelitian ini merupakan penelitian kualitatif deskriptif yang bertujuan untuk memberikan informasi tentang metode perhitungan dan pencatatan akuntansi SHU sebagai bagi hasil dari musyarakah antar anggota di Koperasi Serba Usaha Syariah Ahmad Yani Malang. Alat analisis yang digunakan adalah analisis deskriptif yaitu untuk memberikan gambaran rumusan matematis dan teknis perhitungannya sehingga dapat dibandingkan dengan prinsip syariah dan aturan perkoperasian yang berlaku. Berdasarkan penelitian, diketahui bahwa dari metode perhitungan total SHU dan pendistribusian SHU kepada pos-pos tertentu sudah sesuai dengan UU. No. 25 Tahun 1992 tentang Perkoperasian. Namun untuk metode perhitungan alokasi SHU yang akan dibagikan kepada anggota belum sesuai dengan UU Perkoperasian dan Fatwa DSN-MUI No. 8 tentang Musyarakah di mana SHU yang diterima anggota masih diukur dari aktivitas tabungan saja dan belum mengakomodir kontribusi modal dan aktivitas usaha lainnya. Sementara untuk pencatatan akuntansinya masih perlu pengembangan di beberapa pencatatan.
Co-Authors Evi Nurjanah, Evi Latifah Safitri Handayani, Latifah Safitri