KONSEP UNDIAN BERHADIAH DALAM Q.S AL-MAIDAH AYAT 90 MENURUT TAFSIR AL-MISBAH

This study aims to explain the concept of lottery prizes in Q.S Al-Maidah verse 90. This is related to the phenomenon of giving raffle prizes from producers to consumers as a marketing strategy to increase buying interest. The prize draw in question is by providing certain conditions for customers, such as having to purchase coupons or shopping for certain products or at a certain price to be able to get the lucky draw voucher/coupon. The research method used is qualitative analysis. By analyzing the lottery, including the words azlam (drawing fate with arrows) or maysir (gambling) contained in QS. Al-Maidah verse 90. From the results of research conducted by the authors, it is concluded that the lottery with prizes is categorized as haram if it contains the following elements: 1) Maysir (gambling) which is a lot of luck where consumers will be anxious to get big prizes in an easy way. 2) Tabdzir, namely using property for something that is not useful according to the provisions. 3) Gharar, namely the uncertainty of participants to get prizes in an activity that is not clear (of a deceptive nature) by the producer/service provider through the trick of promising gifts or bonuses. 4) Dharar, namely endangering other people as a result of a hidden gambling game that is misleading by giving a winning prize on top of the losses and losses suffered by other participants. 5) Ighra 'that is making empty dreams where consumers will naturally fantasize about expecting a tempting gift. As a result, it creates a lazy mentality to work because to get the prize, it is enough to wait for the announcement. 6) Israf, namely waste, where participants spend money beyond their reasonable needs

Analisis Sistem Pengendalian Intern pada Bank SUMUT KC Syariah padang Sidempuan

Penulisan ini tentang analisis sistem pengendalian intern pada Bank Sumut KC Syariah Padang Sidempuan. Tujuan tugas ini adalah untuk mengetahui pengendalian intern pada Bank Sumut KC Syariah Padang Sidempuan , dan mengetahui apa saja hambatan dalam penerapan analisis sistem pengendalian intern pada pembiayaan Bank Sumut KC Syariah Padang Sidempuan, metode yang digunakan melalui metode observasi yaitu melakukan pengamatan langsung pada Bank Sumut KC Syariah Padang Sidempuan dan studi kepustakaan dengan membaca beberapa buku, literature, jurnal dan artikel. Berdasarkan data, hambatan yang sering dihadapi dalam pembayaran pembiayaan yaitu, dikarenakan munculnya Covid-19 mengakibatkan pemerintah mengambil langkah sigap dengan menerapkan sistem Pemberlakuan Pembatasan Kegiatan Masyarakat ( PPKM ). Dengan diterapkannya sistem itu memberikan banyak dampak pada terhambatnya aktivitas bisnis atau aktivitas ekonomi masyarakat sehingga berpengaruh pada penurunan pendapatan dari penjualan, hingga terjadi penutupan usaha dikarenakan tidak mampu lagi menanggung resiko kerugian usaha, ditambah lagi dengan banyak karyawan yang terkena PHK. Maka, nasabah tidak mampu membayar angsuran pinjaman/cicilan tersebut yang berimbas pada bank. Karena hal tersebut maka timbul terjadinya pembiayaan bermasalah. Peristiwa tersebut juga berdampak pada PT Bank Sumut KC Syariah Padang Sidempuan, dimana hal itu menimbulkan banyak nya Pembiayaan macet yang terjadi. Permasalahan Pembiayaan macet ini,  dapat di perkecil untuk tejadi dan bahkan dapat dihindari dengan adanya suatu pengendalian Intern yang memadai dalam bidang pembiayaan. Penulis memiliki saran yang dapat dijadikan masukan bagi Bank Sumut KC Syariah Padang Sidempuan demi terciptanya pengendalian intern dan pemberian pembiayaan yang efektif, adapun saran tersebut adalah Staf yang bertugas sebagai analisis pemberian pembiayaan dan yang melakukan pemantauan baik agunan maupun tempat tinggal tetap calon debitur diharapkan menganalisis secara tepat, membuat target bagi staf yang bertugas menagih menagih pembiayaan yang menunggak dan berikan reward untuk staf mampu mencapai target yang ditetapkan

Mekanisme Restrukturisasi Dalam Penyelesaian Pembiayaan Murabahah Bermasalah Pada Bank Sumut Syariah KC Medan Katamso

The purpose of this study is to understand the restructuring mechanism in solving problematic murabahah financing at Bank Sumut Syariah KC Medan Katamso. This research uses descriptive qualitative method. The source of the data obtained and used in this study was obtained directly at the research location at PT Bank Sumut Syariah KC Medan Katamso. This study uses primary data. In addition, in this study, raw data was also collected in the form of secondary data, such as evidence, documents or historical reports, documents, archives, whether published or not. The data collection that the writer did was through observation, interviews and document studies. Observations were made through direct observation at PT Bank Sumut Syariah KC Medan Katamso. Interviews were addressed directly to the Business or Marketing division of PT. Bank Sumut Syariah KC Medan Katamso according to the information needs by answering the questions raised by the author. Document research conducted by the author is in the form of written data or other documents needed by the author. After doing the research, it can be concluded that the North Sumatra Sharia KC Medan Katamso Bank in implementing the restructuring mechanism there are principles that must be followed in resolving problem financing contained in Bank Indonesia Regulations and can be said to be good. The principles applied by Bank Sumut Syariah KC Medan Katamso are in accordance with Bank Indonesia Regulation No. 13/9/PBI/2011 concerning amendments to Bank Indonesia Regulation Number 10/1/PBI/2008 concerning Financing Restructuring for Sharia Banks and UUS. Namely, rescheduling, reconditioning, and restructuring

EFEKTIVITAS PENGELOLAAN DANA DESA DALAM MENINGKATKAN PEMBANGUNAN DESA MENURUT PERSPEKTIF EKONOMI ISLAM (STUDI KASUS DESA SIJABUT TERATAI KECAMATAN AIR BATU KABUPATEN ASAHAN)

This study aims to determine the effectiveness of village fund management in improving village development, inhibiting factors in village development, and village development in an Islamic economic perspective. The research methodology used is qualitative research. Data collection techniques with the method of observation, interviews, and documentation. The results of this study are the Effectiveness of Village Fund Management in Sijabut Teratai village of 80.87%, including in the category of quite effective. Factors that hinder the effectiveness of village fund management in improving village development include land acquisition for residents, electricity poles, large trees and weather constraints. The effectiveness of village fund management in improving village development according to an Islamic economic perspective has five foundations for Islamic development. Islamic development describes five foundations, namely monotheism, caliphate, justice, tazkiyyah and al-falah. Village development is closely related to Islamic economics which can be linked to monotheism, namely the development carried out aimed at meeting the needs of the village community to assist the community in carrying out activities. The caliphate is closely related to the development carried out by the village with the aim of community welfare including the human function as caliph. Justice is closely related to development, namely the development carried out in the village of Sijabut Teratai does not only focus on one hamlet, but in every hamlet. Tazkiyyah relates to the development carried out by the village as the responsibility of the village government which has been given a mandate by the central government. And Al-Falah relates to the success that has been achieved by the village because it has succeeded in carrying out development that leads to community welfare

KONSEP MASHLAHAH MURSALAH PERSPEKTIF EKONOMI ISLAM

Mashlahah mursalah adalah salah satu metode ijtihad yang menjawab perkembangan maupun inovasi transaksi masa kini, serta selaras dengan maksud tujuan syariat. Sepanjang sejarah hukum Islam, para ulama selalu menjadikan mashlahah sebagai prinsip utama dalam syariah. Pada dasarnya kemashlahatan hidup manusia merupakan tujuan diturunkannya syariat dan semua hukum yang didalamnya sehingga memberikan kebaikan dan kebahagiaan, serta menolak segala sesuatu yang merusaknya. Adapun tujuan syariat adalah memelihara agama, jiwa, akal, keturunan dan harta. Konsep mashlahah mursalah tidak hanya terbatas pada masalah ibadah, tetapi juga masalah muamalah. Dalam hal ini permasalahan yang akan diangkat dalam penelitian ini adalah konsep mashlahah mursalah dalam perspektif ekonomi islam. Karena mashlahah merupakan konsep terpenting dalam pembangunan ekonomi dan prinsip-prinsip mashlahah dalam bidang ekonomi dijadikan pedoman dalam rangka mencapai maqashid syariah

Penerapan Pembiayaan Murabahah Pada PT BPRS PUDUARTA INSANI

Islamic banking is currently on the rise and has become a community reference, one of which is financing using a profit-sharing system. For this reason, various Islamic banking products must be understood by the public, one of which is the application of murabaha contracts to financing products at PT. PUDUARTA INSANI Sharia People's Financing Bank (BPRS). This article discusses the Application of Murabaha Contracts in Financing Products at PT. PUDUARTA INSANI Sharia People's Financing Bank (BPRS). The results of this study are that the application of the contract used in financing is a murabaha contract, namely the sale and purchase of goods at the original price with an additional agreed profit. In technical terms, Murabahah Islamic banking is defined as an agreement agreed upon between an Islamic bank and a customer, in which the bank provides financing for the purchase of raw materials or other working capital needed by the customer

HALAL SUPPLY CHAIN MANAGEMENT INDUSTRI PARIWISATA

The tourism sector has an important role as a source of foreign exchange earnings, and can encourage national economic growth, especially in reducing the number of unemployed and increasing the productivity of a country. Muslim spending on tourism increased from US$58 billion to US$102 billion in 2021 and is expected to grow by 50.0% in 2022 to US$154 billion and reach US$189 billion in 2025. As a country with the largest number of Muslims in the world, Indonesia has good opportunities and potential to become the largest Muslim-friendly tourism destination in the world. And one of the efforts to make this happen is to understand the concept of halal supply chain management so that all the tourism sectors involved are able to offer services that comply with sharia principles. This paper will discuss the concept of halal supply chain management for the tourism industry so that it can understand the indicators of halal touris

Pengaruh SBI, SBIS, Inflasi dan Nilai Tukar Rupiah Terhadap Transaksi Pasar Uang Antar Bank Syariah

This research aims to determine how much influence SBI, SBIS, Inflation and Exchange Rate to Interbank Islamic Money Market from January 2010 to June 2015. This quantitative research using the analysis of Vector Auto Regressive helped by Eviews version 8. From the results conducted at alpha 5%, the results of VAR analysis Decomposition Variance test showed that the variables SBI, SBIS, Inflation and Exchange Rate affect the Interbank Islamic Money Market. In the short term or the beginning of the observation period SBIS has the most dominant influence among other variables againts Interbank Islamic Money Market.While in the long term or the end of the observation period inflation has the most dominant influence on the Interbank Islamic Money Market. Granger causality test results indicate that all variables have a causal relationship to one another, meaning that each variable has a 2-way relationships with other variables. While the impulse response function test results showed that the Interbank Islamic Money Market, SBI responds very well balanced, responds SBIS with a negative response and more balanced, responds to variable inflation and exchange rate are very balanced. Interbank Islamic money market is more influenced by the instruments in conventional banks namely SBI

Pengaruh Current Ratio dan Retrun On Assets terhadap Pengungkapan Laporan Keuangan pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Curret Ratio dan Return On Asset Terhadap Pengungkapan Laporan Keungan Pada Perusahaan Makanan dan Minuman Yang terdaftar di Bursa Efek Indonesi Tahun 2018-2020. Metode penelitian yang digunakan adalah uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis. Sampel yang digunakan pada penelitian ini adalah Laporan Keuangan Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020. Teknik sampel yang digunakan yaitu teknik purposive sampling. Hasil penelitian ini menunjukan bahwa secara parsial Current Ratio berpengaruh tetapi tidak signifikan terhadap Pengungkapan Laporan Keuangan karena thitung < ttabel, dengan tingkat signifikan yaitu 0,663 > 0,05. Dan Return On Asset berpengaruh signifikan terhadap Pengungkapan Laporan Keuangan, karena thitung > t tabel dengan tingkat signifikannya yaitu 0,001 < 0,05. Secara simultan Current Ratio dan Return On Asset berpengaruh signifikan terhadap Pengungkapan Laporan Keuangan, karena nilai fhitung > ftabel dengan nilai signifikan yaitu 0,001 < 0,05. Sedangkan hasil dari Koefisien Determinan pengaruh Current Ratio dan Return On Asset menunjukan pengaruh sebesar 35,4% terhadap Pengungkapan Laporan Keuangan. Hal ini menunjukan bahwa sebesar 35,4% pengaruh Current Ratio dan Return On Asset Terhadap Pengungkapan Laporan keuangan, sedangkan sisanya 64,6% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini