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INDONESIA
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam
Published by Universitas Islam Negeri Sumatera Utara
ISSN : 24077119     EISSN : 25276646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam, a journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to Business, Economics, and Management. Research articles dealing with Islamic economics, Islamic banking, Islamic finance, etc. are particularly welcome. The journal encompasses research articles, original research report, reviews, short communications and scientific commentaries in Islamic economics, banking, and finance.
Arjuna Subject : -
Articles 8 Documents
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Search results for , issue "HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 3 | No. 2 | 2016" : 8 Documents clear
GAUNG PSAK 108 DALAM PRAKTIK ASURANSI SYARIAH (Studi pada PT. Asuransi Takaful Keluarga) Mariana Mariana
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 3 | No. 2 | 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Industri asuransi syariah di Indonesia terus tumbuh. Jumlah penduduk muslim yang sangat besar merupakan potensi bagi berkembangnya ekonomi syariah di negeri tercinta Indonesia. Terbukti sampai Desember 2015, jumlah perusahaan asuransi syariah Indonesia telah mencapai 53 perusahaan. Naik dari posisi tahun sebelumnya yang berjumlah 49 perusahaan. Tujuan penelitian ini adalah untuk mengetahui “ bagaimana praktik asuransi syariah di PT. Asuransi Takaful Keluarga terkait penerapan PSAK 108 ”.  Pendekatan penelitian yang digunakan adalah pendekatan kualitatif deskriptif. Pengumpulan dan penggalian data dilakukan dengan wawancara mendalam (indept interview), observasi langsung (partisipative observation) dan dokumentasi (documentation). PSAK 108 mengatur tentang pengakuan, pengukuran, serta penyajian dan pengungkapan atas transaksi keuangan asuransi syariah. PT. Asuransi Takaful Keluarga sebagai asuransi pertama syariah di Indonesia telah menggunakan akad tabarru’ (hibah) dan tijari (wakalah bil ujrah) dalam transaksi keuangannya. Dalam pencatatan transaksi keuangan, perusahaan sudah memisahkan dana kontribusi peserta pada tiga bagian yaitu dana tabarru’, ujroh, dan dana peserta/tabungan. Hasil penelitian menunjukkan bahwa PT Asuransi Takaful Keluarga telah menerapkan PSAK No. 108 dengan melakukan pengakuan awal atas kontribusi peserta yang memisahkan antara dana tabarru’ dan dana perusahaan. Dana tabarru’ keseluruhan menjadi hak peserta(nasabah) yang digunakan untuk pembayaran klaim, biaya retakaful, dan cadangan teknis. Sementara dengan akad wakalah bil ujrah perusahaan (PT. Asuransi Takaful Keluarga) menerima amanah sebagai pengelola dana. Penyajian dalam laporan keuangan juga sudah memisahkan antara laporan dana perusahaan dan dana peserta.
Keterkaitan Laporan Keuangan Akuntansi Syari’ah dengan Laporan Keuangan Akuntansi Pajak Rahmansyah Ritonga
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 3 | No. 2 | 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The financial statements Accounting shari'a when viewed in terms of the purpose is very different from the Tax Accounting, but in terms of meaning and integrity, financial statement accounting and tax accounting Shari'ah has some similarities, which are equally requires honesty presenters unconditionally. Accounting Shari'ah values are expected to purify worship (zakat, etc.) that are based on accounting profits Shari'ah. Similarly, Tax Accounting is expected to provide information on the number of taxable income, so that it can be calculated the amount of his tax liability. Accounting Shari'ah has inherent feature and non-negotiable that displays the ultimate truth (honest), and creates a sense of justice for all the users report. It is, of course becomes very interesting when associated with tax reporting embracing system of self-assessment, because the Self Assessment system, Taxpayer is given authority to calculate, calculate, deposit and report its own amount of tax payable.
Islamic Accounting Concept In Al-Quran And Its Implementation In Indonesia Nurlaila Nurlaila
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 3 | No. 2 | 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

When all ‘sharia’ entities conduct Islamic financial statement presentation, the ‘sharia’ entity must be guided by PSAK 101. Allah has ordered in the surah al-Baqarah verse 282 to recording and accounting (accounting process) and so the importance of the witness as proof of transaction. Therefore, PSAK 101 should be guided to al-Baqarah verse 282. However, no one any statement which states that PSAK 101 based on al-Baqarah verse 282. There are three principles that a parameter in the Islamic accounting concept, namely accountability, justice, and truth. This research uses qualitative research. The object of this research is the concept of Islamic accounting in al-Baqarah verse 282 and PSAK 101, using primary data sources. Data collection method used is documentations and archives study of the PSAK 101 Exposure Draft Revised of 2014, the commentary of al-Quran, books, and so on. The data analysis technique used in this research is content analysis and a Likert scale to give value to the results of the data analysis. The result showed that although not found explicitly, but implicitly the concept of Islamic accounting according to al-Baqarah verse 282 has been applied in PSAk 101. This is evident from the calculation of the percentage of the third principle of the parameters in the concept of Islamic accounting in terms of PSAK objectives, scope, objectives of financial statements, the responsibility for Financial Statements, the components of Financial Statements, as well as the structure and content of PSAK 101. The result of the application are the accountability of 54.54% considered sufficient, the truth of 27.27% categorized as less-sufficient, and the justice of 18:19% considered insufficient.
Implimentasi Surat al-Baqarah Ayat 282 Dalam Pertanggungjawaban Mesjid Di Sumatera Timur Syahman Sitompul; N Nurlaila; Hendra Harmain
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 3 | No. 2 | 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The study aims to reveal the relationship variable sources of Islamic law as the primary basis in running financial accountability and accounting as a tool of accountability and presenting accurate information. As the cornerstone of financial accountability must be implemented, the command set in surah Al-Baqarah 282 which is about an order to make the process of accounting for each transaction. By using a sample of 32 mosques in the eastern coast of Sumatra as respondents, 70 question questionnaire. Sources of Islamic law and accounting as independent variables try to see to what extent can affect and realize the achievement of financial accountability/ financial reporting as the dependent variable. The results showed that the sources of Islamic law and accounting instrumental in realizing the financial reporting accountability accountable and transparent. Accounting is more dominant in influencing the accountability/ financial reporting. Statistically, the source of Islamic law and can explain about the liability of accounting / financial reporting amounted to 86.9%.
PERANAN BMT DALAM PEMBERDAYAAN EKONOMI NASABAH DI KECAMATAN BERASTAGI-KABANJAHE KABUPATEN KARO (STUDI KASUS BMT MITRA SIMALEM AL KAROMAH) Fauzi Arif Lubis
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 3 | No. 2 | 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The problem in this research focused on the three aspects, that is: (1) how the customers characteristics which is the empowerment object of BMT Mitra Simalem Al Karomah, (2 empowering forms of what is being done by BMT Mitra Simalem Al Karomah, and (3) how the results of such empowerment. This research is a field research with qualitative approach. The results of this research shows that the customers characteristics of BMT Mitra Simalem Al Karomah can be seen in three aspects, that is: (1) aspects of religion, (2) aspects of business and other work groups, and (3) aspects of the economic level. The economic empowerment that BMT Mitra Simalem Al Karomah done through the realization of financing. Other forms of empowerment that supports are: founding, training and social activities. The research shows that empowerment is successfully done with an indicator of economic development clients and customers active participation which is the object of empowerment. So Empowerment on the social aspects has made the existence of this BMT is quite popular among the public, especially in the District Berastagi and Kabanjahe. Empowerment that performed by BMT Mitra Simalem Al Karomah deemed successful characterized by an increased level of customers economy and the active participation of customers.
Business Contract In Contemporary Muamalah Maliyah Sri Sudiarti
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 3 | No. 2 | 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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This study aims to analyzed contemporary business contract based on muamalah maliyah. The contemporary business contains contract (al-aqd), the term and conditions of contract and its relation with social change. The research method used the library research with the special case study about bay’ al-wafa’. The research results are to anticipate the negative values are conceived and brought about by the social changes in this muamalah issue of Islamic law put forward various principles and rules are used as a benchmark for the validity of a form muamalah created by social change such as bay’ al-wafa’. the fuqaha’ argue that any form of contract there should be objective and will have legal consequences, namely the achievement of the targets. The achievement of the targets will be achieved from the outset of the contract implemented, such as the transfer of ownership from the seller to the buyer.
Kedudukan Akad Tijarah dan Akad Tabarru’ Dalam Asuransi Syariah Farid Fathony Ashal
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 3 | No. 2 | 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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This study aims to analyze the concept of the contract that adopted in Takaful. The contract must conform with fatwa DSN (National Sharia Council) No. 21 of the Takaful. According this fatwa Takaful consists of two contract, the tijarah contract and tabarru’ contract. The both contracts are analyzed with a Hadith that forbid the double contract in one transaction. The method used in this study with the conceptual approach (library research) to examine the theory of the jurists' of the various schools. This research is expected to provide a clear understanding of the interpretation of the legal text that sharih to muamalah and to avoid the mistakes that plunged astray against contemporary transactions.
Pengaruh Kepemimpinan Islami Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Pt. Bank Syariah Mandiri, Tbk Kantor Cabang Pembantu Sukaramai Medan Sunarji Harahap
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 3 | No. 2 | 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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This study aims to determine how much influence the Islamic leadership and work motivation on employee performance. The research was conducted at PT. Bank Syariah Mandiri, Tbk Branch Office Sukaramai Medan, the number of 21 people. Islamic leadership and motivation within the company is essential that all work can be done well and efficiently. Data collection techniques used is to use a questionnaire / questionnaire given to each respondent. Technical analysis of the data used is multiple linear regression, with the formula Y = a + b1x1 + b2X2 + e, and to determine how much influence the Islamic leadership and work motivation on employee performance used formula coefficient of determination (R2). From the test results the validity and reliability of the questionnaire, each grain revelation declared invalid, and the regression equation Y = 5.875 + 0.224 X1 + 0.637 X2 which means that any changes on the Islamic leadership (X1) and motivation (X2), the performance of employees will increased by 0.224 for the coefficients (X1) and 0.637 for the coefficient (X2). To test this hypothesis used tcount test for coefficient obtained 0.331 (X1), 3.670 for the coefficient (X2), this means that "there are significant Islamic leadership and motivation to work on the performance of employees at PT. Bank Syariah Mandiri, Tbk Branch Office Sukaramai Medan and the most influential variables on the performance of the employees are working motivation.

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