Al Hisab: Jurnal Ekonomi Syariah https://jurnal.sties-baktiya.ac.id/index.php/alhisab <h2 class="MsoNormal" style="margin-bottom: .0001pt; text-align: justify; line-height: normal; tab-stops: 1.75in;"><strong>&nbsp;AL HISAB: JURNAL EKONOMI SYARIAH</strong></h2> <p class="MsoNormal" style="margin-bottom: .0001pt; text-align: justify; line-height: normal; tab-stops: 1.75in;">&nbsp;</p> <div class="pkp_structure_page"> <div class="pkp_structure_content"> <div id="pkp_content_main" class="pkp_structure_main" role="main"> <div class="page_index_journal"> <div class="additional_content"> <table style="height: 31px; width: 100%;"> <tbody> <tr> <td class="add_content" style="/* width: 35%;"><img src="/public/site/images/fakhrul/THUB_COVER.gif" alt="" width="407" height="407"></td> <td> <table style="width: 100%;"> <tbody> <tr style="height: 13px;"> <td style="width: 419px; height: 13px;">Jurnal Title</td> <td style="width: 843px; height: 13px;">: <strong>Al Hisab:</strong>&nbsp;Jurnal Ekonomi Syariah</td> </tr> <tr style="height: 13px;"> <td style="width: 172.266px; height: 13px;">Frequency</td> <td style="width: 178.734px; height: 13px;">: 2 issues per year</td> </tr> <tr style="height: 13px;"> <td style="width: 172.266px; height: 13px;">Language</td> <td style="width: 138.734px; height: 13px;">: Indonesia &amp; English</td> </tr> <tr style="height: 13px;"> <td style="width: 172.266px; height: 13px;">E-ISSN</td> <td style="width: 138.734px; height: 13px;">: <strong>2621-7775</strong></td> </tr> <tr style="height: 13.0938px;"> <td style="width: 172.266px; height: 13.0938px;">P-ISSN</td> <td style="width: 138.734px; height: 13.0938px;">: <strong>2621-7767</strong></td> </tr> <tr style="height: 13px;"> <td style="width: 172.266px; height: 13px;">DOI</td> <td style="width: 138.734px; height: 13px;">: by Crossref</td> </tr> <tr style="height: 13px;"> <td style="width: 172.266px; height: 13px;">Editor in&nbsp;Chief</td> <td style="width: 138.734px; height: 13px;">:&nbsp;Dr.&nbsp;<strong>Ajidar Matsyah., Lc., MA</strong></td> </tr> <tr style="height: 13px;"> <td style="width: 172.266px; height: 13px;">Managing Editor</td> <td style="width: 138.734px; height: 13px;">: Ziaurrahman, S.Pd.I., M.Pd</td> </tr> <tr style="height: 13px;"> <td style="width: 172.266px; height: 13px;">Publisher</td> <td style="width: 138.734px; height: 13px;">: Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) Baktiya Aceh Utara</td> </tr> <tr style="height: 13px;"> <td style="width: 172.266px; height: 13px;">Status</td> <td style="width: 138.734px; height: 13px;">: Not Yet</td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <p style="text-align: justify;"><strong>Al Hisab:</strong>&nbsp;Jurnal Ekonomi Syariah, memuat dan menyebar luaskan hasil penelitian, pemikiran maupun kajian mendalam.&nbsp;Menerima tulisan dari berbagai kalangan baik praktiisi maupun akademisi.&nbsp;Mahasiswa, guru, dosen, dalam&nbsp;<strong>ruang&nbsp;</strong><strong>lingkup ekonomi syariah</strong>&nbsp;dengan ketentuan mampu menjadi kontribusi positif terhadap berbagai lembaga keuangan Islam .&nbsp;Al Hisab Terbit setiap 6 (enam) bulan atau dua kali dalam satu tahun, yaitu Bulan Juni dan Desember dengan&nbsp;<strong>e-ISSN : 2621-7775 dan p-ISSN : 2621-7767.&nbsp;</strong>Artikel yang telah publish dapat didownload secara gratis, dibaca dan disebarluaskan sebagai referensi artikel selanjutnya.&nbsp;Paper di Submit secara online, dan tidak menerima artikel melalui email atau lainya. 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text-align: center;"><a href="#"><img src="/public/site/images/fakhrul/logo-index-19.jpg" alt="" width="90"></a></td> <td style="width: 25%; text-align: center;"><a href="#"><img src="/public/site/images/fakhrul/logo-index-20.jpg" alt="" width="90"></a></td> </tr> </tbody> </table> </div> </div> <!-- .page --></div> <!-- pkp_structure_main --> <div class="pkp_structure_sidebar left" role="complementary" aria-label="Sidebar"> <div id="customblock-menubar" class="pkp_block block_custom"> <div class="content"> <div class="panel-body">&nbsp;</div> <div class="panel-body">&nbsp;</div> <div class="panel-body">&nbsp;</div> </div> </div> </div> </div> </div> en-US pasee_73@yahoo.com (Ajidar Matsyah) zia.edutech@gmail.com (Ziaurrahman) Sat, 31 Dec 2022 15:43:03 +0000 OJS 3.1.1.2 http://blogs.law.harvard.edu/tech/rss 60 TINJAUAN FIQIH MUAMALAH TERHADAP APLIKASI TIKTOK MODERN DAN GENERASI MILINEAL DI ERAH SOCIETY 5.0 (STUDI MASLAHAT ATAUKAH MASALAH) https://jurnal.sties-baktiya.ac.id/index.php/alhisab/article/view/92 <p>Social media is a container that is able to create various forms of information and communication for all levels of society. With social media, every individual can communicate and share information with all levels of society. One of the social media that is widely used today is the Tiktok application, both adults and young children have become familiar in millennial life. There are so many social media users because they follow the trend of the times which are increasingly biased, so whether they want it or not, people will be contaminated, especially young people, especially today's students. In understanding this long review, there is an approach that is seen in looking at the tiktok phenomenon, namely the maslahat approach is divided into two, namely min haytsu al-wuwu and min haytsu al-adam. The Min Haytsu al-Manifestation approach looks at economic activities that can bring greater benefit. Meanwhile, min haytsu al-adam by fighting everything that hinders the benefit process itself. From the point of view of some scholars, there may be things that cannot, which are permissible if the benefits are greater, and are used properly, both in terms of business, education and practices that bring benefits in themselves. and vice versa if the impact is greater harm, be left.<br><br><strong>ABSTRAK </strong></p> <p>Media sosial merupakan wadah yang mampu menciptakan berbagai macam bentuk informasi dan komunikasi bagi seluruh lapisan masyarakat. Dengan adanya media sosial, setiap individu dapat berkomunikasi dan berbagi informasi dengan seluruh lapisan masyarakat. Salah satu media sosial yang banyak digunakan saat ini adalah aplikasi Tiktok, baik orang dewasa maupun anak kecil sudah tidak asing lagi dalam kehidupan milenial. Banyak sekali pengguna media sosial karena mengikuti trend perkembangan zaman yang semakin hari semakin bias, sehingga mau tidak mau masyarakat akan terkontaminasi terutama anak muda khususnya pelajar saat ini. Dalam memahami ulasan panjang ini, ada pendekatan yang dilihat dalam melihat fenomena tiktok, yaitu pendekatan maslahat yang dibagi menjadi dua, yaitu min haytsu al-wuwu dan min haytsu al-adam. Pendekatan min haytsu al-wuwu melihat kegiatan ekonomi yang dapat mendatangkan kemaslahatan yang lebih besar. Sedangkan min haytsu al-adam dengan cara memerangi segala sesuatu yang menghalangi proses kemaslahatan itu sendiri. Dari sudut pandang sebagian ulama, boleh jadi ada hal-hal yang tidak boleh, yang diperbolehkan jika manfaatnya lebih besar, dan dimanfaatkan dengan baik, baik dari sisi bisnis, pendidikan dan praktik-praktik yang membawa manfaat pada dirinya sendiri, dan sebaliknya jika dampak mudharatnya lebih besar, ditinggalkan.</p> <p><strong>Kata Kunci:</strong> Fiqih, Aplikasi Tiktok, Generasi Milineal, Cociety 5.0</p> Rikysoleman Riky Soleman ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://jurnal.sties-baktiya.ac.id/index.php/alhisab/article/view/92 Sat, 31 Dec 2022 00:00:00 +0000 IMPLEMENTASI PEMBIAYAAN AKAD MUDHARABAH BERDASARKAN PSAK NOMOR 105 PADA USPPS BMT SUNAN DRAJAT LAMONGAN https://jurnal.sties-baktiya.ac.id/index.php/alhisab/article/view/93 <p><em>The purpose of this paper is to find out 1) Implementation of Mudharabah Contract Financing Based on PSAK Number 105; 2) Advantages and Disadvantages of Mudharabah Contracts.The results of the analysis in this writing include: 1) Implementation of Mudharabah Contract Financing Based on PSAK No. 105 which is a superior product for BMT Sunan Drajat where the financing makes a major contribution to BMT Sunan Drajat and increases the profitability of the institution, Based on PSAK no. 105 in terms of 4 indicators, namely measurement, recognition, presentation and disclosure; 2) The advantages and disadvantages of the Mudharabah contract are based on the agreed ratio at the beginning of the contract. Mudharabah distribution is using the profit and loss sharing method or the revenue sharing method. Through this mudharabah financing, the shahibul mal has the opportunity to obtain continuous profit sharing as long as the business is still running, while the weakness is that if there is a loss, the BMT will bear the loss. this is in accordance with the prevailing theory.</em></p> <p><strong><em>ABSTRAK</em></strong></p> <p>Tujuan penulisan ini adalah untuk mengetahui 1) Implementasi Pembiayaan Akad Mudharabah Berdasarkan PSAK Nomor 105; 2) Keunggulan dan Kelemahan Akad Mudharabah. Hasil analisis dalam penulisan ini, diantarnya: 1) Implementasi Pembiayaan Akad Mudharabah Berdasarkan PSAK Nomor 105 yang merupakan produk unggulan bagi BMT Sunan Drajat di mana pembiayaan tersebut memberikan kontribusi besar bagi BMT Sunan Drajat dan meningkatkan profitabilitas lembaga. Berdasarkan PSAK no. 105 ditinjau dari 4 indikator yaitu pengukuran, pengakua, penyajian dan pengungkapan.; 2) Keunggulan dan Kelemahan Akad Mudharabah adalah berdasarkan nisbah yang telah disepakati diawal akad. Pembagian mudharabah adalah memakai metode bagi untung dan rugi atau metode bagi pendapatan. Melaui pembiayaan mudharabah ini pihak shahibul mal&nbsp; berpeluang memperoleh bagi hasil secara terus menerus selama usaha masih berjalan, sedangkan kelemahannya akan mengalami kerugian pihak BMT yang menanggung kerugian tersebut.</p> <p><strong>Kata Kunci:</strong> Mudharabah, Financing, PSAK 105, BMT</p> Eny Latifah, Laila Alfun Nada, Lailatul Mubarriroh, M. Ainur Rohman, Nafilah Shobibatur Rohmah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://jurnal.sties-baktiya.ac.id/index.php/alhisab/article/view/93 Sat, 31 Dec 2022 00:00:00 +0000 PENGARUH PERBANKAN SYARIAH DAN MONETER SYARIAH TERHADAP INFLASI INDONESIA PERIODE 2004-2021 https://jurnal.sties-baktiya.ac.id/index.php/alhisab/article/view/94 <p><em>The problem of the pandemic and its impact on the health sector certainly has an impact on the economic sector which is also faced with an economic recession and one of the parts of the economy that is interesting to study is related to Indonesian inflation. Indonesia before and during the pandemic. Islamic banking uses DPK data and Islamic banking and monetary financing use SBIS and PUAS for Indonesia's inflation. The research method uses the Vector Correction Model (VECM) method using monthly time series data from 2004-2021. The results showed several findings, namely the long-term VECM test, the DPK, and PUAS variables had a positive effect, while the Islamic banking and SBIS financing variables had a negative effect on economic growth. In the future, inflation will stabilize against the shocks that occurred before and during the pandemic.</em></p> Sandi Mulyadi, Riky Soleman, Riswanda Imawan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://jurnal.sties-baktiya.ac.id/index.php/alhisab/article/view/94 Sat, 31 Dec 2022 00:00:00 +0000 PENYELESAIAN SENGKETA WARISAN DALAM MASYARAKAT ACEH MELALUI PERADILAN ADAT (STUDI KASUS DI KABUPATEN ACEH UTARA) https://jurnal.sties-baktiya.ac.id/index.php/alhisab/article/view/96 <p><em>The implementation of the distribution of inheritance to the heirs of a testator in the Acehnese community is carried out in accordance with the applicable provisions, where each heir gets their respective shares in accordance with the provisions in Islamic inheritance. However, it does not rule out the possibility of disputes between heirs in the distribution of inheritance caused by several factors such as the heir not carrying out the mandate he has received to distribute the inheritance, but he controls it himself. In the Acehnese community, every time there is a dispute over the division of inheritance between the heirs in a family, they ask for help from the geuchik or teungku imum gampong to resolve it through customary justice by prioritizing family mediation, if this method does not work then the settlement is taken through customary justice. Acehnesecustomary law communities always use customary justice institutions to resolve inheritance problems or disputes between them. The customary court at the gampong level is one of the effective forums in resolving any inheritance disputes that occur in the community. The decision of the customary court on inheritance disputes is made in an official report and the decision is directly binding on the parties, accepted sincerely, and the parties carry out the results of the decision that has been determined. </em><br><br><br><strong>ABSTRAK </strong></p> <p>Pelaksanaan pembagian warisan kepada ahli waris dari seorang pewaris dalam masyarakat Aceh dilaksanakan sesuai dengan ketentuan yang telah berlaku, dimana setiap ahli waris mendapatkan bagian masing-masing sesuai dengan ketetapan dalam kewarisan Islam. Namun demikian tidak menutup kemungkinan terjadinya sengketa di antara ahli waris dalam pembagian warisan yang diakibatkan oleh beberapa faktor seperti ahli waris tidak menjalankan amanah yang telah ia terima untuk membagikan harta warisan, melainkan ia kuasai sendiri. Dalam masyarakat Aceh setiap terjadinya sengketa pembagian warisan antara para ahli waris dalam suatu keluarga, mereka meminta bantuan kepada geuchik atau teungku imum gampong untuk menyelesaikannya melalui peradilan adat dengan mengedepankan mediasi secara kekeluargaan, jika dengan cara ini tidak berhasil maka ditempuh penyelesaiannya melalui peradilan adat. Masyarakat hukum adat Aceh selalu menjadikan lembaga peradilan adat untuk menyelesaikan permasalahan atau sengketa warisan di antara mereka. Peradilan adat ditingkat gampong menjadi salah satu wadah yang efektif dalam menyelesaikan setiap sengketa warisan yang terjadi dalam masyarakat. Putusan peradilan adat terhadap sengketa warisan dibuat dalam sebuah berita acara dan putusannya secara langsung mengikat para pihak, diterima dengan ikhlas, dan para pihak menjalankan hasil putusan yang telah ditetapkan tersebut.</p> <p><strong>Kata Kunci:</strong> <em>Perbankan Syariah, Moneter Syariah, Inflasi</em></p> HAMDANI HAMDANI HAMDANI ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://jurnal.sties-baktiya.ac.id/index.php/alhisab/article/view/96 Sat, 31 Dec 2022 00:00:00 +0000 PENGARUH PENGELOLAAN ZAKAT TERHADAP KEPUASAN MUZAKKI DI BAITUL MAL KABUPATEN BIREUEN https://jurnal.sties-baktiya.ac.id/index.php/alhisab/article/view/97 <p>This study aims to determine the effect of zakat management on muzakki satisfaction in Bireuen Regency. The data used are quantitative data sourced from questionnaires. The population in this study were all muzakki, amounting to 100 muzakki. Sampling using accidental sampling method is a method of sample collection based on who is the muzakki who channeled zakat funds to Baitul Mal Bireuen Regency. Then the number of samples in this study also amounted to 100 people. Data analysis technique used is simple regression with SPSS 18 computer program. The results of this study indicate that the distribution of zakat funds has a positive and significant effect on muzakki satisfaction. Based on the results of the t test it can be seen that the zakat management variable is obtained by t count&gt; t table (8.315&gt; 1.984) and Sig. 0,000 &lt;0.05. The results of the coefficient of determination (R2) in this study were 0.414 or 41.4%, which means that satisfaction is influenced by the management of zakat by 41.4%. The result of simple linear regression test in this study is 0.726, if the coefficient is positive it means it has a positive effect between the management of zakat on muzakki satisfaction in Bireuen Regency.</p> <p><strong>ABSTRAK</strong></p> <p>Penelitian ini bertujuan untuk mengetahui pengaruh pengelolaan zakat terhadap kepuasan muzakki di Kabupaten Bireuen. Data yang digunakan adalah data kuantitatif yang bersumber dari kuesioner. Populasi dalam penelitian ini adalah seluruh muzakki yang berjumlah 100 muzakki. Pengambilan sampel menggunakan metode accidental sampling yaitu metode pengambilan sampel berdasarkan siapa saja muzakki yang menyalurkan dana zakat pada Baitul Mal Kabupaten Bireuen. Maka jumlah sampel dalam penelitian ini pun berjumlah 100 orang. Teknik analisis data yang digunakan adalah regresi sederhana dengan program komputer SPSS 18. Hasil penelitian ini menunjukkan bahwa pendistribusian dana zakat berpengaruh positif dan signifikan terhadap kepuasan muzakki. Berdasarkan hasil uji t dapat diketahui bahwa variabel pengelolaan zakat diperoleh t hitung &gt; t tabel (8,315 &gt; 1,984) dan Sig. 0,000 &lt;0.05. Hasil koefisien determinasi (R2 ) pada penelitian ini sebesar 0,414 atau 41,4% yang berarti kepuasan dipengaruhi oleh pengelolaan zakat sebesar 41,4%. Hasil uji regresi linier sederhana dalam penelitian ini adalah 0,726, jika koefisien bernilai positif berarti berpengaruh positif antara pengelolaan zakat terhadap kepuasan muzakki di Kabupaten Bireuen.</p> <p><strong>Kata Kunci:</strong> <em>Pengelolaan Zakat, Kepuasan Muzakki</em></p> Nur Aida, Ahmad Fauzan Abdullah, M Yazid ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://jurnal.sties-baktiya.ac.id/index.php/alhisab/article/view/97 Sat, 31 Dec 2022 00:00:00 +0000