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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal SALMAN : Sosial dan Manajemen
Sri Sudiarti
Universitas Muhammadiyah Sumatera Utara
Economics, Econometrics & Finance Social Sciences

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ANTASEDEN KONTRAK JUAL BELI SALAM ISTISHNA’ DALAM KEHIDUPAN Muhammad Arif; Sri Sudiarti
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Publisher : Fisarrearch

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Abstract

Dalam Islam suatu kegiatan atau urusan antara manusia dengan manusia disebut Muamalah. Muamalah merupakan aturan-aturan (hukum) Allah untuk mengatur manusia dalam kaitannya dengan urusan duniawi dan pergaulan sosial, muamalah yang diperbolehkan adalah muamalah yang sesuai dengan syari’at. Kajian fiqh al-mu'amalah meliputi masalah jual beli. Jual beli adalah suatu perjanjian tukar menukar benda atau barang yang mempunyai nilai secara suka rela diantara kedua belah pihak. Transaksi jual beli dalam Islam mencakup di antaranya bay' al-salam dan istisna'. Kedua jenis transaksi ini telah berlangsung sejak masa rasul sehingga perlu ditelusuri dalil-dalil dalam penetapan hukum serta tata caranya untuk diperoleh suatu kesimpulan hukum berdasarkan konteks ajaran Islam yang dapat diperpedomani dalam memahami transaksi jual beli melalui bay’ salam dan istishna’ ini terutama dalam memahami transaksi jual beli yang berlaku di era kontemporer dalam kaitannya dengan hukum Islam. Untuk memahami permasalahan bay' al-salam dan istisna', tulisan ini berusaha membahas kedua jenis transaksi tersebut berdasarkan kitab fiqh muamalah, fatwa DSN dan KHES, karakteristik dan penerapannya dalam Lembaga keuangan syariah.
Kontrak Validitas dalam Muamalat (Kajian Literatur) Rahmad Bahagia; Sri Sudiarti
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 1 (2023): Januari 2023
Publisher : CERED Indonesia Institute

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This research is a library research where the data comes from library sources, namely literature review through library research. The literature study is closely related to theoretical studies and other references related to the relevance of the Al-Qur'an, Hadith and other sources of Islamic law in the perspective of sharia economics. In the muamalah rules, everything is permissible unless there is an argument against it. Basically, there are three things that result in a transaction being prohibited, namely because: the substance is haram (haram Li dzatihi), haram other than the substance (haram Ii ghairihir aridhiy, and haram because the contract is not valid. Economic practices that are against pleasure, the presence of elements of qimar and maisir , gharar and usury are economic activities that are prohibited in Islam. The ultimate goal of economic practice is to realize maqashid ash-shariah as a parameter of the legality of economic transaction contracts. Trading on the stock exchange is one example of economic practice that is not in accordance with maqashid ash-shariah so it is necessary modifications are made with the aim of maintaining economic viability.
Pengaruh Pemberdayaan Perempuan Dan Pendampingan Usaha Oleh Fasilitator Pendamping Terhadap Perkembangan UMKM Pada BTPN Syariah Cabang Sidikalang Aki Almansyah Boangmanalu; Sri Sudiarti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10258

Abstract

MSME business actors play an important role in the Indonesian economy and have a big influence on national financial inclusion. PT. Bank BTPN Syariah Tbk is the only bank focused on empowering MSME mothers from pre-prosperous families. BTPN Syariah customers range from 18 to 60 years old who have legal types of business according to Islamic religion and state law. BTPN Syariah has an empowerment and mentoring program for MSME businesses that attracts students who are called Companion Facilitators through selection for the Merdeka Campus internship program. This assistance focuses on the needs of BTPN Syariah customers in running their business. This research aims to see and measure how effective the influence of a Facilitator's business assistance is on the development of BTPN Syariah customers' MSME businesses.
Co-Authors Aki Almansyah Boangmanalu Muhammad Arif Rahmad Bahagia