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INCREASING TRANSPARENCY AND ACCOUNTABILITY ZAKAT, INFAQ AND SADAQAH MANAGER (PSAK 109) 增加透明度和问责制zakat、infaq和sadaqah管理人员(psak 109)
MORFAI JOURNAL Pub Date : 2023-04-24 DOI: 10.54443/morfai.v3i2.858
Dea Edryani
{"title":"INCREASING TRANSPARENCY AND ACCOUNTABILITY ZAKAT, INFAQ AND SADAQAH MANAGER (PSAK 109)","authors":"Dea Edryani","doi":"10.54443/morfai.v3i2.858","DOIUrl":"https://doi.org/10.54443/morfai.v3i2.858","url":null,"abstract":"This article discusses how to understand how the manager of the Zakat Charity Agency (BAZ) interprets accountability in managing zakat, infaq, and shadaqah (ZIS). Accountability in the management of zakat, infaq and shadaqah (ZIS) is needed to build the trust of related parties, such as muzakki, mustahiq, the government and society as a whole. In creating a good zakat governance system, it has the characteristics that there must be transparency and accountability in zakat management, which includes indak and alms management. As a manager of community funds that relies on donors from the community, transparency and accountability in the management of zakat, infaq and shadaqah are the main concerns for the Zakat Charity Agency (BAZ)","PeriodicalId":144739,"journal":{"name":"MORFAI JOURNAL","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133845578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE IMPORTANT ROLE OF SHARIA ACCOUNTING IN INFORMATION SYSTEMS 伊斯兰会计在信息系统中的重要作用
MORFAI JOURNAL Pub Date : 2023-04-21 DOI: 10.54443/morfai.v3i2.854
Zulfikar
{"title":"THE IMPORTANT ROLE OF SHARIA ACCOUNTING IN INFORMATION SYSTEMS","authors":"Zulfikar","doi":"10.54443/morfai.v3i2.854","DOIUrl":"https://doi.org/10.54443/morfai.v3i2.854","url":null,"abstract":"Accounting as an information system identifies collecting and communicating economic information about a business entity to various people. Accounting is at the forefront and plays an important role in running our economy and social system. Decisions taken by individuals, governments, other business entities are determined in terms of their use of the resources owned by a nation. One of the most important aspects of an entity is the financial aspect and financial reporting records that have a major impact on the sustainability of the entity. This research is an entirely research library. The purpose of this study is to determine how Islamic accounting is an information system. The analytical method used is the content analysis method. The results of this study indicate that Islamic accounting is an effort to deconstruct modern accounting in a humanist and value-laden form. Islamic accounting information systems highlight Islamic values ​​both in the object of accounting and information systems, Islamic accounting information systems have a great responsibility in moral matters.","PeriodicalId":144739,"journal":{"name":"MORFAI JOURNAL","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131365254","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IMPLEMENTATION OF MURABAHAH CONTRACTS IN OWNERSHIP FINANCING A HOUSE IN THE SHARIA STATE SAVINGS BANK, LHOKSEUMAWE CITY 在lhokseumawe市的伊斯兰国家储蓄银行，murabahah合同在房屋所有权融资中的实施
MORFAI JOURNAL Pub Date : 2023-04-21 DOI: 10.54443/morfai.v3i2.852
Srik Wardani
{"title":"IMPLEMENTATION OF MURABAHAH CONTRACTS IN OWNERSHIP FINANCING A HOUSE IN THE SHARIA STATE SAVINGS BANK, LHOKSEUMAWE CITY","authors":"Srik Wardani","doi":"10.54443/morfai.v3i2.852","DOIUrl":"https://doi.org/10.54443/morfai.v3i2.852","url":null,"abstract":"Home ownership loans are home financing from Bank BTN for the purposes of buying a house from a developer or non-developer, both for buying a new or second home, buying a ready-to-live-in house (ready stock) or not finished (indent) or taking over credit from other banks. Research This research aims to find out how the murabahah contract is applied to home ownership financing at the Lhokseumawe Syariah State Savings Bank. The type of research used in this research is descriptive qualitative research. The data in this study were obtained from secondary data sources and primary data. Data collection techniques used in this study is by observation, interviews, and documentation. The results of this study are that home ownership financing at BTNS Lhokseumawe already uses a murabaha contract,but the Bank also uses a wakalah contract as a murabahah companion contract.","PeriodicalId":144739,"journal":{"name":"MORFAI JOURNAL","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122083001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FACTORY OVERHEAD COST BUDGET 工厂间接成本预算
MORFAI JOURNAL Pub Date : 2023-04-21 DOI: 10.54443/morfai.v3i2.850
Factory Overhead, Cost Budget
{"title":"FACTORY OVERHEAD COST BUDGET","authors":"Factory Overhead, Cost Budget","doi":"10.54443/morfai.v3i2.850","DOIUrl":"https://doi.org/10.54443/morfai.v3i2.850","url":null,"abstract":"Every field of production activity must have a goal to be achieved by the company. Generally the main goal of a company is to get a large profit or profit. Every production activity requires production costs because production costs are aimed at obtaining a higher economic value of the product. Therefore, each company needs raw material costs, direct labor costs and factory overhead costs. Raw material costs, direct labor costs and factory overhead costs are very important because they are one of the techniques for implementing policies on product loading. Is part of the planning process to determine actions for production activities in the future. Provides information to determine actions for production activities.","PeriodicalId":144739,"journal":{"name":"MORFAI JOURNAL","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126289273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE IMPORTANCE OF SHARIA ACCOUNTING IN FINANCIAL BUSINESS (SHARIA) INSTITUTIONS 伊斯兰教会计在金融业务(伊斯兰教)机构中的重要性
MORFAI JOURNAL Pub Date : 2023-04-21 DOI: 10.54443/morfai.v3i2.853
Syafrida Putri
{"title":"THE IMPORTANCE OF SHARIA ACCOUNTING IN FINANCIAL BUSINESS (SHARIA) INSTITUTIONS","authors":"Syafrida Putri","doi":"10.54443/morfai.v3i2.853","DOIUrl":"https://doi.org/10.54443/morfai.v3i2.853","url":null,"abstract":"Islam is a religion guided by the Koran. Our life needs enlightenment, don't make the mistake of entering and doing bad deeds that can harm and affect others. Islam is also called a complete package because Islam teaches not only one thing but teaches many important things that are useful in everyday life for the future. Islam as a religion is placed as an alternative as well as its teachings are taught to be used as a guide in the lives of people who adhere to it. Thus, its existence provides direction for the development of human civilization, especially in the field of science and technology.","PeriodicalId":144739,"journal":{"name":"MORFAI JOURNAL","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114800847","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IMPLEMENTATION OF THE HIWALAH ACADEMIC IN SOCIAL ENVIRONMENT AND SHARIA FINANCIAL INSTITUTIONS hiwalah学术在社会环境和伊斯兰金融机构的实施
MORFAI JOURNAL Pub Date : 2023-04-21 DOI: 10.54443/morfai.v3i2.851
Nur Vianti
{"title":"IMPLEMENTATION OF THE HIWALAH ACADEMIC IN SOCIAL ENVIRONMENT AND SHARIA FINANCIAL INSTITUTIONS","authors":"Nur Vianti","doi":"10.54443/morfai.v3i2.851","DOIUrl":"https://doi.org/10.54443/morfai.v3i2.851","url":null,"abstract":"Debt has become commonplace to meet the needs of human life. However, because it is a loan, it must be returned, and sometimes not everyone can return it at the agreed time. Therefore, Islam offers a solution in the form of the Hiwalah Contract. Hiwalah is the transfer of debt from the person who owes it to someone else who is able to pay it. Hiwalah is a unique system suitable for adaptation by humans, because Hiwalah is part of human life in muamalah. The legal basis for implementing Hiwalah is the Qur'an, Hadith, Ijma' and Qiyas. Hiwalah is not used to solve account payments problems but more than that it also serves as a transfer of funds from one person to another or from one group to another. In this case, the banking system has also practiced the Hiwalah contract. The debt transfer system is a transfer of debt burden from the person who is in debt to the person who is obliged to pay because there are similar debt levels. To transfer debt, you can use collateral which is joint property in the financing, so it can be transferred to those who are able to bear it with the guarantee that the assets are transferred to the guarantor. Even on the other hand it could also be for other people who want to continue the stalled financing with the assets being financed as collateral then there is a transfer of use to the insurer. The debt transfer system is a transfer of debt burden from the person who is in debt to the person who is obliged to pay because there are similar debt levels. To transfer debt, you can use collateral which is joint property in the financing, so it can be transferred to those who are able to bear it with the guarantee that the assets are transferred to the guarantor. Even on the other hand it could also be for other people who want to continue the stalled financing with the assets being financed as collateral then there is a transfer of use to the insurer.","PeriodicalId":144739,"journal":{"name":"MORFAI JOURNAL","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115052194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IMPLEMENTATION OF RAHN ACADEMIC (SHARIA PAWN) IN SHARIA FINANCIAL INSTITUTIONS 伊斯兰教法在伊斯兰金融机构中的实施
MORFAI JOURNAL Pub Date : 2023-04-21 DOI: 10.54443/morfai.v3i2.849
Inda Husna Fatwa¹, Muammar Khaddafi², Inda Husna Fatwa, M. Khaddafi
{"title":"IMPLEMENTATION OF RAHN ACADEMIC (SHARIA PAWN) IN SHARIA FINANCIAL INSTITUTIONS","authors":"Inda Husna Fatwa¹, Muammar Khaddafi², Inda Husna Fatwa, M. Khaddafi","doi":"10.54443/morfai.v3i2.849","DOIUrl":"https://doi.org/10.54443/morfai.v3i2.849","url":null,"abstract":"The development of sharia-based products is increasingly prevalent in Indonesia, including pawn shops. Perum pawnshops issued sharia-based products called sharia pawnshops. Basically, sharia-based products have such characteristics, do not collect interest in various forms due to usury, determine money as a medium of exchange not as a commodity traded, and do business to obtain compensation for services and or profit sharing. This research includes the type of literature study by looking for theoretical references that are relevant to cases or problems found. Theoretical references are obtained by means of literature study research and then used as the basic foundation and main tools for analyzing data. The type of data used by the authors in this study is secondary data obtained from journals, books, documentation and the internet. The data that has been obtained is then analyzed using a descriptive analysis method of Islamic Pawnshop or known by the term rahn, in its operation using the Fee Based Income (FBI) or Mudharabah (profit sharing) method. Because customers using UP (UP) have different objectives, for example for consumption, paying school fees or additional working capital, the use of the Mudarabah method has not been used properly. Therefore, pawnshops use the Fee Based Income (FBI) method. the use of the Mudarabah method has not been used properly. Therefore, pawnshops use the Fee Based Income (FBI) method. the use of the Mudarabah method has not been used properly. Therefore, pawnshops use the Fee Based Income (FBI) method.","PeriodicalId":144739,"journal":{"name":"MORFAI JOURNAL","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122818059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALYSIS OF MUDHARABAH CONTRACTS IN SHARIA BANKING 伊斯兰银行中的mudharabah合同分析
MORFAI JOURNAL Pub Date : 2023-04-21 DOI: 10.54443/morfai.v3i2.855
Vatien Nabila
{"title":"ANALYSIS OF MUDHARABAH CONTRACTS IN SHARIA BANKING","authors":"Vatien Nabila","doi":"10.54443/morfai.v3i2.855","DOIUrl":"https://doi.org/10.54443/morfai.v3i2.855","url":null,"abstract":"This article aims to analyze Mudharabah contracts in Islamic Banking. Theories related to this article include Mudharabah, Mudharabah Legal Basis, Characteristics, Pillars and Terms, and Distribution of Mudharabah. The method used in this research is a literature study results of this article.","PeriodicalId":144739,"journal":{"name":"MORFAI JOURNAL","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125420130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
CORRELATION ANALYSIS OF SHARIA CAPITAL MARKET GROWTH WITH INDEX SHARIA CAPITAL MARKET PERFORMANCE 伊斯兰资本市场增长与指数伊斯兰资本市场绩效的相关性分析
MORFAI JOURNAL Pub Date : 2023-04-21 DOI: 10.54443/morfai.v3i2.848
Anisya Wulan Purnama
{"title":"CORRELATION ANALYSIS OF SHARIA CAPITAL MARKET GROWTH WITH INDEX SHARIA CAPITAL MARKET PERFORMANCE","authors":"Anisya Wulan Purnama","doi":"10.54443/morfai.v3i2.848","DOIUrl":"https://doi.org/10.54443/morfai.v3i2.848","url":null,"abstract":"This research is intended for informative purposes and adds insight regarding the capital market, the Islamic capital market, the growth of the Islamic capital market in Indonesia which is analyzed based on its correlation with the Islamic capital market performance index compared to the conventional capital market performance index which is tested through 3 test analyzes using the index Sharpe, Treynor, and Jensen. This research was conducted using data from 2007 to 2019. This study aims to provide information related to the relationship between the performance index of the Islamic capital market and its growth over time (2013-2019).","PeriodicalId":144739,"journal":{"name":"MORFAI JOURNAL","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132279064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
UTILIZATION OF USED GOODS AS A HOUSEHOLD WASTE STORAGE IN PPKS EMPLOYEE HOUSING COMPLEX MARIHAT SIANTAR SIMALUNGUN NORTH SUMATRA 在北苏门答腊岛的marihat siantar simalungun的PPKS员工住宅综合体中，利用二手商品作为家庭废物储存
MORFAI JOURNAL Pub Date : 2023-04-19 DOI: 10.54443/morfai.v3i1.836
Hadi Pandjaitan, Firdasari, Josep Lubis
{"title":"UTILIZATION OF USED GOODS AS A HOUSEHOLD WASTE STORAGE IN PPKS EMPLOYEE HOUSING COMPLEX MARIHAT SIANTAR SIMALUNGUN NORTH SUMATRA","authors":"Hadi Pandjaitan, Firdasari, Josep Lubis","doi":"10.54443/morfai.v3i1.836","DOIUrl":"https://doi.org/10.54443/morfai.v3i1.836","url":null,"abstract":"Used goods are a problem that we often face in everyday life. One of the main factors for the accumulation of used goods is household waste. The provision of trash cans modified in such a way can have a positive impact on employees who live in the PPKS Marihat housing complex. Sheltering used goods is one form of employee care for the environment in which he lives. In addition, it can facilitate its transportation, in which household waste has been properly collected in the trash bins that have been provided.","PeriodicalId":144739,"journal":{"name":"MORFAI JOURNAL","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125203163","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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