Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal IQTISHODUNA EL-MUHASABA
Muhammad Nurul Hamdi, Muhammad Nurul
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Islam Negeri Maulana Malik Ibrahim, Malang
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : EL-MUHASABA

 1 
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