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{"title":"PENANGANAN PEMBIAYAAN BERMASALAH DI MASA PANDEMI COVID-19 DALAM FATWA DSN MUI (Studi pada Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BTM Kajen)","authors":"Natasha Ayu Vianora, Cholisa Rosanti, Y. Yohani, Fadli Hudaya","doi":"10.48144/neraca.v19i2.1691","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1691","url":null,"abstract":"The purpose of this research is to find out, understand, and analyze the handling of murabahah and musyarakah financing carried out by the Savings Cooperative Sharia Borrowing and Financing (KSPPS) BTM Kajen during the COVID-19 Pandemic in the Fatwa DSN MUI. Since it is a descriptive qualitative study, some interviews, and observations were conducted. Data analysis is carried out by collecting, (data collection), reducing, (data reduction), presenting (data display), and drawing data conclusions or verification (conclusions). The results stated handling of problem financing of murabahah and musyarakah carried out by the Savings and Loans Cooperative and Sharia Financing (KSPPS) BTM Kajen during the COVID-19 Pandemic, including: (a) administrative process, conducted by rescheduling, reconditioning dan restructuring; (b) collateral, an agreement that has a guarantee at the beginning of the financing agreement murabahah is transferred under the name of KSPPS BTM Kajen until the financing has been payment by the customer; (c) settlement of disputes due to financing problems with murabahah and musyarakah financing are carried out in court. Furthermore, analysis settlement of problematic murabahah and musyarakah financing at KSPPS BTM is carried out in accordance with the Fatwa of the National Sharia Council- Indonesian Ulema Council (DSN-MUI). Associated with rescheduling, restructuring, reconditioning, guarantee auction, and write off of results interviews and also become the top ranking in financing settlement mapping the problematic murabahah conducted by the researcher, it was found that this solution model is in line with the DSN-MUI fatwa.   REFERENSI Arifin, Imamul. 2015, Membuka Cakrawala Ekonomi, Jakarta: Setia Purna Inves. Azharsyah Ibrahim dan Arinal Rahmawati, 2017, Analisis Solutif Penyelesaian Pembiayaan Bermasalah di Bank Syari’ah: Kajian Pada Produk Murabahah di Bank Muamalat Indonesia Banda Aceh. Iqtishadia Volume 10 Nomor 1 2017. Azzahra, M., Yohani, Y., & Fatah, K. (2023). ANALISIS DAMPAK SEBELUM DAN DI SAAT PANDEMI COVID-19 TERHADAP HARGA SAHAM DAN LABA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Akuntansi STIE Muhammadiyah Palopo, 9(1), 1-14. Baswir, Revrisond. 2016. Manifesto Ekonomi Kerakyatan. Yogyakarta: Pustaka Pelajar. Dini, Melinda. 2020. Dampak Pandemi Covid-19 Terhadap Sektor Ekonomi. Jurnal Abdimas. Volume 7 Nomor 3, Maret 2021. Effendi, J. 2020. Mengembangkan Lembaga Keuangan Mikro Syariah. Semarang: UNDIP Gina, W., Effendi, J., 2014. Program Pembiayaan Lembaga Keuangan Mikro Syariah ( LKMS ) Dalam Peningkatan Kesejahteraan Pelaku Usaha Mikro (Studi Kasus BMT Baitul Karim Bekasi). Financing Program in Microfinance Institution ( LKMS ) of Welfare Enhancing for Micro Business Enterprise, 3(1), 33–43. Hanoatubun, Silpa. 2020. Dampak Covid 19 terhadap Perekonomian Indonesia. EduPsyCouns Journal, Volume 2 nomor 1, Universitas Kristen Satya Wacana. Jelitia, Wienanda Rizka Sukma dan Atina ","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"24 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139189550","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}

{"title":"IMPLEMENTASI AKAD IJARAH PADA SISTEM UPAH BURUH PRODUKSI KAIN BATIK (STUDI KASUS DI BATIK LARISSA DAN BATIK FENO KAMPUNG BATIK PESINDON KOTA PEKALONGAN)","authors":"Dinda Safinah Annajah, Fadli Hudaya, Tutut Dwi Andayani, S. Saebani","doi":"10.48144/neraca.v19i2.1690","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1690","url":null,"abstract":"The study is a qualitative one it aims to answer the problems statements whether the forms of work, working time, wages, and labour devoted to the production of batik cloth in Batik Larissa and Batik Feno are in accordance with the Islamic view. The method applied here is to analyse data based on the fact obtained from the field. Meanwhile, interviews and documentations with the related parties; the owner and the labour of Batik Larissa and Batik Feno. The result obtained is the forms of work is in accordance with the existing work contracts in Batik Larissa and Feno. In the initial agreement on terms of working time, it was stated that only the contracted time was set without targeting the amount of work to be done. For the wages, the process in Batik Larissa and Feno are appropriate and equal to the enthusiasm of the workers to work. The wages have been paid daily and piece rates are given when the work has been completed. Furthermore, the workers are not forced to devote their energy excessively, only according to their ability. Based on the result stated above, it is expected for the owners in procedures of paying the workers to be always fosters mutual trust and honesty between the two parties so that it does not cause uncertainty or gharar regarding the wages and does not cause disappointment to workers. And for the wage’s procedures, it must always be adjusted to the share of participation, the type of work performed, the volume of work, and the proportion of work.   REFERENSI Skripsi Amat Saimu. (2020). berjudul Tinjauan Hukum Islam terhadap Upah Buruh Pikul di Pelabuhan Tehoku Desa Hila Kecamatan Leihitu Kabupaten Maluku Tengah. Institut Agama Islam Negri Ambon. Fatimah. (2018). Praktek Pemberian Upah Buruh Tani Karet Studi Kasus Di Desa Aek Mata Kecamatan Panyabungan Kabupaten Mandailing Natal. Institut Agama Islam Negeri Padangsidimpuan. Jusmunandar. (2020). Sistem Upah Buruh Panen Padi Dalam Perspektif Kemaslahatan Dan Keadilan ( Studi Kasus Di Kelurahan Jawi-Jawi Kecamatan Bulukumpa Kabupaten Bulukumba Sulawesi-Selatan ). Universitas Islam Negeri Alaudin Makassar. Khofifah, N. (2018). Tinjauan Hukum Islam Terhadap Sistem Pengupahan Buruh Emping Melinjo Di Desa Candirejo Kecamatan Bawang Kabupaten Batang. Universitas Islam Negeri Walisongo Semarang. Khofifah, N. (2018). Tinjauan Hukum Islam Terhadap Sistem Pengupahan Buruh Emping Melinjo Di Desa Candirejo Kecamatan Bawang Kabupaten Batang. Universitas Islam Negeri Walisongo Semarang. Maesaroh, S. (2019). Tinjauan Hukum Islam Terhadap Praktik Upah Kerja Buruh Cangkul (Studi Di Kampung Argomulyo Kecamatan Banjit Kabupaten Way Kanan). Universitas Islam Negeri Raden Intan Lampung. Maesaroh, S. (2019). Tinjauan Hukum Islam Terhadap Praktik Upah Kerja Buruh Cangkul (Studi Di Kampung Argomulyo Kecamatan Banjit Kabupaten Way Kanan). Universitas Islam Negeri Raden Intan Lampung. Maulana, A. I. A. (2018). Penerimaan Upah Pekerja Harian Dalam Perspektif Hukum Islam ( Studi Kasus Para Pekerja Tok","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139188965","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}

{"title":"PENGARUH GOOD CORPORATE GOVERNANCE, COMPANY SIZE, CAPITAL STRUCTURE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2022","authors":"Ahmad Muwafiq, Djauhar Edi purnomo, U. Usamah, Ferlinda Ainur rachmani","doi":"10.48144/neraca.v19i2.1686","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1686","url":null,"abstract":"This study aims to determine the effect of Good Corporate Governance, Company Size, Capital Structure and Leverage on financial performance at LQ45 companies registered on Indonesian Stock Exchange in 2019 – 2022. In this case, good corporate governance measured by Independent Board of Commissioners and Institutional Ownerships, company size measured using by In (asset total), capital structure measured using long term debt to equity ratio (LDER), and leverage measured by debt to assets ratio (DAR). The population is the companies listed in LQ45 index during 2019-2022; 64 companies. 27 companies were taken as the samples using purposive sampling technique. It uses multiple linear regression analysis techniques. The result stated partially Independent Board of Commissioners, Company Size, Capital Structure, and Leverage have significantly affected on the financial performance. Otherwise, Institutional Ownership has no effect on it. Simultaneously, Board of Commissioners, Company Size, Capital Structure, and Leverage have significantly affected on the financial performance of the companies LQ45 index registered on the Indonesian Stock Exchange.   REFERENSI Azzahra, A. S., Aset, L. T., & Ratio, L. (2019). Pengaruh Firm Size Dan Leverage Ratio Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan. 9(April), 13–20. Cindyana, W. (2020). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Dan Komisaris Independen Terhadap Kinerja Perusahaan Pada Sektor Industri Barang Konsumsi (Vol. 21, Issue 1). Dewi, A. (2022). Dampak Covid 19 Terhadap Kinerja Keuangan Perusahaan Sub Sektor Otomotif Dan Elektronika Yang Terdaftar Di Bursa Efek Indonesia. 2(2), 1099–1114. http://jurnaltsm.id/index.php/EJATSM Emirzon, J. (2006). Prinsip-Prinsip Good Corporate Governance Pada Perusahaan di Indonesia. Jurnal Manajemen & Bisnis Sriwijaya, 4(8). Fharaswati, M., Hardiyanto, A. T., & Lestari, R. M. E. (2021). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018. 8, 1. Fitriani, Y. (2021). Pengaruh good corporate governance dan ukuran perusahaan terhadap kinerja keuangan perusahaan subsektor perbankan yang terdaftar di BEI. 18(4), 703–712. Hansen, V., & Juniarti. (2014). Pengaruh Family Control, Size, Sales Growth, dan Leverage terhadap Profitabilitas dan Nilai Perusahaan. Journal Business Acounting Review, 2(1), 121–130. Ikatan Akuntansi Indonesia. (2012). Standar Akuntansi Keuangan. Salemba Empat. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X Kasmir. (2017). Analisis Laporan Keuangan. Raja Grafindo Persada. Kho, S. (2020). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Universitas Pute","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139190059","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}

{"title":"PENGARUH ALOKASI ANGGARAN BIDANG PENANGGULANGAN FAKIR MISKIN DAN ALOKASI ANGGARAN KESEJAHTERAAN SOSIAL TERHADAP KINERJA DINAS SOSIAL PEMERINTAHAN DAERAH SE-JAWA TENGAH TAHUN 2019-2022","authors":"M. Husain Ismail, Tutut Dwi Andayani, Sobrotul Imtikhanah, Asri Pangestika L","doi":"10.48144/neraca.v19i2.1688","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1688","url":null,"abstract":"The study aims to determine the effect of Budget Allocation in the Poor Reduction Sector and Social Welfare Budget Allocation on the Performance of Local Government Social Services throughout Central Java in 2019-2022. This study used the purposive sampling method so that ten regencies and cities in Central Java were obtained that were worthy of research. Tests were performed with simple linear regression analysis using the Windows SPSS 20 program. The t-test results showed that the Budget Allocation for the Poverty Reduction Sector does not affect the Performance of the Social Service for Poverty Reduction. At the same time, the Social Welfare Budget Allocation affects the Performance of the Social Service for Social Welfare Improvement. The coefficient of determination (R square) test results showed that the Social Service for Social Welfare Improvement performance variable is influenced by the Social Welfare Budget Allocation of 12.8. The results of the coefficient of determination (R Square) show that the performance of the Social Office for Poverty Reduction is influenced by the Budget Allocation for Poverty Reduction by 2.9%. In contrast, the rest is influenced by other variables not used in this study. Keywords: Budget Allocation in the Field of Poor Management, Social Welfare Budget Allocation, and Social Service Performance.   REFERENSI Abdurahman. (2019). The Relationship between job satisfacion, work-life balance and organizational commitment on employee performance. Ais, R. (2022). Pengaruh Alokasi Anggaran Bidang Penanggulangan Fakir Miskin Terhadap Kinerja Dinas Sosial Pada Pemerintah Daerah Se-Jawa Tengah Tahun 2018-2020. Jurnal Ilmiah Neraca FEB-UMPP. Alviyanzah, F. (2019). Pembangunan nasional yang berhasil apabila pemerintah dan masyarakat saling bersinergi dalam proses pembangunan, termasuk di bidang kesejahteraan sosial untuk menanggulangi kemiskinan. 2019. Chalil, Z. F. (2009). Efektifitas Penanggulangan Fakir Miskin. In Z. F. Chalil, Efektivitas Penanggulangan Fakir Miskin. Jakarta: PT Gelora Aksara Pratama, 2009. Gillin, G. d. (2022, maret jum'at). Definisi Kemiskinan. Retrieved from Definisi Kemiskinan, atmago.com: https://www.atmago.coom/sosial kemiskinan/definisi kemiskinan Hasanah, N. M. (2019). “Peranan Pemerintah Kota Jambi Terhadap pengentasan kemiskinan melalui program UEP (Usaha Ekonomi Produktif) dan KUBE (Kelompok Usaha Bersama). the influnce of budget allocations for poverty alleviation. Kholidah, N., & Hakim, M. R. (2021). Analysis of zakat empowerment in the era of pandemy COVID-19 towards impossible material and spiritual aspects Mustahik. Jurnal Ilmiah Ekonomi Islam, 7(3), 1653-1662. Kholidah, N., & Salma, A. N. (2019). Filantropi kreatif: Pemberdayaan ekonomi umat berbasis zakat produktif pada program 1000 UMKM LAZISMU Kabupaten Pekalongan. Cakrawala: Jurnal Studi Islam, 14(2), 93-101. Mangkunegara. (2017). The Impact of Work Stress and the Work Environment in the Organization: How Job Satisfaction Affects ","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"13 5-6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139195159","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}

{"title":"ANALISIS PENGARUH RELIGIUSITAS, TINGKAT PENDAPATAN, KUALITAS PELAYANAN DAN TINGKAT KEPERCAYAAN TERHADAP MINAT MEMBAYAR ZAKAT (Studi Kasus pada Lazismu Kota Pekalongan)","authors":"F. Solikhah, T. Purwanto, M. Arifiyanto, Herna Rizaldi, M. Moegiri","doi":"10.48144/neraca.v19i2.1687","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1687","url":null,"abstract":"This study aimed to analyzed the effect of religiosity, income level, quality of services andtrust on obedience in paying zakat. Data were gathered through distributing questionnaires. The study applied purposive sampling method with the slovin formula. There are 94 respondents who ware muzakki who were registered at the Muhammadiyah Amil Zakat, Infaq and Alms Organization (LAZISMU) Pekalongan City. Thedate were analyzed using multiple linierregression using SPSS 16. Partially, the results show that religiosity, income level, services quality and level oftrust have a signifikcant effecton obedience in paying zakat. Then simultaneously that religiosity, income level, services qualityand level of trust together have a significant effect on onedience in paying zakat.   REFERENSI Ahmadi, A. (2004). Psikologis Umum. Jakarta: Rinika Cipta Al-Farizi. Amir, M. T. (2005). Dinamika Pemasaran. Jakarta: Grafindo Persada. Augusty, F. (2006). Metode Penelitian Manajemen: Pedoman Penelitian untuk Skripsi, Tesis dan sisrtai Ilmu Manajemen. Semarang: Universitas Diponegoro. Fandy, T. (2014). Kualitas Jasa. Jakarta: Andi Offset. Ghozaly, I. (2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang: Universitas Diponegoro. Ghozaly, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19 . Semarang: Universitas Diponegoro. Muhammad. (2008). Zakat Profesi: Wacana Pemikiran dan Fiqih Kontemporer . Jakarta: Salemba Diniyah. Primadana, D. (2018). Pengaruh Religiusitas , Tingkat Pendapatan, Layanan Terhadap Minat Membayar Zakat Pada Lembaga Amil Zakat Rizki Jember . Jember: Unveritas Jember. Rahmat, J. (2003). Psikologis Agama. Bandung: PT.Mizan Pustaka. Sadono, S. (1995). Pengantar Makro Ekonomi . Jakarta: Grafindo Persada.   Kholidah, N., & Salma, A. N. (2019). Filantropi kreatif: Pemberdayaan ekonomi umat berbasis zakat produktif pada program 1000 UMKM LAZISMU Kabupaten Pekalongan. Cakrawala: Jurnal Studi Islam, 14(2), 93-101. Susanti, L., & Triatmaja, M. F. (2023). Pengaruh Religiusitas Dan Green Consciousness Terhadap Keputusan Pembelian Sabun Cuci Green Wash. Media Ekonomi, 23(1), 1-12. Kholidah, N., Hakim, M. R., & Purwanto, E. (2019). Analisis Kinerja Reksadana Saham Syariah Dengan Metode Sharpe, Treynor, Jensen, M², dan TT. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 1(2), 29-40. Arifiyanto, M., & Kholidah, N. (2021). Analisis pengaruh pengetahuan produk, persepsi manfaat dan promosi terhadap minat penggunaan uang elektronik berbasis server. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., 7(3). Hakim, M. R., Kholidah, N., & Arifiyanto, M. (2022). Factors Affecting Muzakki's Decision In Choosing to Pay Zakat At Amil Zakat Institution. Robust: Research of Business and Economics Studies, 1(2), 57-73.","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"24 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139192237","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}

{"title":"PENGARUH BELANJA DAERAH, PENDAPATAN ASLI DAERAH, PERTUMBUHAN EKONOMI, JUMLAH PENDUDUK TERHADAP KEMISKINAN PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2017-2020 (Studi Kasus 35 Kabupaten / Kota di Provinsi Jawa Tengah)","authors":"Vidya Arsyani, U. Usamah, Muhamad Yusuf, Khoirul Fatah","doi":"10.48144/neraca.v19i2.1682","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1682","url":null,"abstract":"The study aims to obtain the empirical evidence about the effect of effect of regional expenditure, local own-source revenue, economic growth, and total population on poverty, either partially or simultaneously. The population applied quantitative approach with the secondary data source obtained from Central Bureau of Statistics of Central Java. The samples are thirty-five District/City Governments of Central Java with saturated sampling as the technique. Meanwhile, data analysis method used multiple linear analysis and the SPSS Statistics 25 application tool. The 1 analysis result stated that regional expenditure, local own-source revenue, and economic growth significantly affected on the poverty. Otherwise, the economic growth has no significant effect on the poverty. Based on the determination coefficient test result, it stated that the poverty is explained 73,1% by the independent variable in this study.   REFERENSI Fashollah, R. T. (2018). Pengaruh Belanja Daerah, Jumlah Penduduk, Terhadap Jumlah Kemiskinan di Kabupaten Cilacap Periode Tahun 2011-2016 (Studi Kasus di 24 Kecamatan di Kabupaten Cilacap Periode 2011-2016). Iqmalia, A. (2019). Pengaruh Pendapatan Asli Daerah, Jumlah Penduduk, Dana Perimbangan, dan Belanja Daerah Terhadap Kemiskinan di Sumatera Selatan. Ishak, J. F. (2017). Pengaruh Belanja Langsung dan Tidak Langsung Terhadap Kemiskinan. Jurnal Akuntansi dan Bisnis, 55-59. Lista lista, E. S. (2021). Pengaruh Pendapatan Asli Daerah dan Belanja Daerah Terhadap Tingkat Kemiskinan Pemerintah Kabupaten Bogor Periode 2008-2017. Jurnal Online Mahasiswa (JOM) Bidang Akuntansi 6(3). Manduapessy, R. L. (2020). Pengaruh Pendapatan Asli Daerah, Dana Perimbangan Terhadap Pertumbuhan Ekonomi dan Kemiskinan di Kabupaten Mimika. Jurnal Kritis (Kebijakan, Riset dan Inovasi), 39-55. Ramadhan, P. A. (2019). Pengaruh Belanja Daerah,Pendapatan Asli Daerah, dan Pertumbuhan Ekonomi Terhadap Kemiskinan Pada Pemerintah Kabupaten dan Kota di Sumatera Utara. Kumpulan Karya Ilmiah Mahasiswa Fakultas Sosial Sains, 1(01). Kholidah, N., & Hakim, M. R. (2021). Analysis of zakat empowerment in the era of pandemy COVID-19 towards impossible material and spiritual aspects Mustahik. Jurnal Ilmiah Ekonomi Islam, 7(3), 1653-1662. Riswan, R., Suyono, E., & Mafudi, M. (2017). Revitalization model for village unit cooperative in Indonesia. Kholidah, N., Hakim, M. R., & Purwanto, E. (2019). Analisis Kinerja Reksadana Saham Syariah Dengan Metode Sharpe, Treynor, Jensen, M², dan TT. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 1(2), 29-40. Kholidah, N., & Salma, A. N. (2019). Filantropi kreatif: Pemberdayaan ekonomi umat berbasis zakat produktif pada program 1000 UMKM LAZISMU Kabupaten Pekalongan. Cakrawala: Jurnal Studi Islam, 14(2), 93-101. Azzahra, M., Yohani, Y., & Fatah, K. (2023). ANALISIS DAMPAK SEBELUM DAN DI SAAT PANDEMI COVID-19 TERHADAP HARGA SAHAM DAN LABA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Ak","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"51 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139192678","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}

{"title":"ANALISIS PEMBIAYAAN KEPEMILIKAN RUMAH MELALUI DEVELOPER DENGAN AKAD ISTISHNA’ BERDASARKAN FATWA DSN MUI NO:06/DSN-MUI/IV/2000 TENTANG JUAL BELI ISTISHNA’ (Studi Kasus Developer Griya Wahid Asri Batang)","authors":"Ahmad Miftahul Falah, M. Moegiri, Sobrotul Imtikhanah","doi":"10.48144/neraca.v19i2.1685","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1685","url":null,"abstract":"This study aims to determine the suitability of the application of the istishna’ buying and selling system on Public Housing Credit through developers in Griya Wahid Asri Batang with Fatwa DSN MUI NO: 06 / DSN-MUI / IV / 2000 concerning buying and selling istishna'. This research uses a qualitative approach. The data collection technique uses observation and interviews. The data analysis used in this study used qualitative descriptive methods. The research findings focus on the financing of home ownership supported by developers using an istishna' contract, in accordance with the rules provided in the DSN MUI Fatwa NO: 06/DSN-MUI/IV/2000. The primary objective of this study is to analyze the implementation of the contract in Developer Griya Wahid Asri Batang, with a particular emphasis on the examination of different provisions outlined in the aforementioned fatwa. These regulations address several issues pertaining to payment, commodities, and default. The application of the istishna' procurement and trade mechanism is consistent with the DSN MUI Fatwa NO: 06/DSN-MUI/IV/2000, which applies to the practice of istishna' buying and selling.   REFERENSI A’yun, Q. Q. (2021). Implementasi Fatwa Nomor 06/DSN-MUI/IV/2000 Tentang Jual Beli Istis {na>’Terhadap Pembiayaan Kepemilikan Rumah Syariah Di PT. Sabab Podho Moro Desa Sumberejo Kecamatan Geger Kabupaten Madiun. IAIN Ponorogo. Amri, M. A. (2019). Faktor-Faktor yang Mempengaruhi Keputusan Nasabah Bank OCBC NISP Medan Dalam Pemilihan KPR Konvensional dan Syariah. Universitas Islam Negeri Sumatera Utara. Antoni, A. (2019). ANALISIS PEMBIAYAAN PERUMAHAN SYARIAH NON BANK DI KOTA PALEMBANG. UIN Raden Fatah Palembang. Ariesto, H. S., & Arief, A. (2010). Terampil Mengolah data kualitatif dengan NVIVO. Jakarta: Prenada Media Group. Asiyah, B. (2015). Nur. Manajemen Pembiayaan Bank Syariah. Depok Sleman Yogyakarta: Penerbit Kalimedia. Az-Zuhaili, W. (2007). Fiqh al-islam wa adillatuhu, jilid V, Cet. X, Damaskus, Dar al-fikr. Bimantara, D., & Asari, A. (2022). Akad Analisis Akad Istishna Perspektif Fikih Muamalah dan Hukum Perdata. Mabsya: Jurnal Manajemen Bisnis Syariah, 4(2), 143–155. Chrisna, H., Karin, A., & Hasibuan, H. A. (2020). Analisis Sistem Dan Prosedur Kredit Kepemilikan Rumah (KPR) Dengan Akad Pembiayaan Murabahah Pada PT. BANK BRI Syariah Cabang Medan. Jurnal Akuntansi Bisnis dan Publik, 11(1), 156–166. Dewi, A. N. R., & Suryaningsih, S. A. (2020). PEMBIAYAAN KREDIT PEMILIKAN RUMAH SYARIAH NON-BANK DI TAHFIDZ RESIDENCE. Jurnal Ekonomika dan Bisnis Islam, 3(3), 221–233. Dr, P. (2008). Sugiyono, Metode Penelitian Kuantitatif Kualitatif dan R&D. CV. Alfabeta, Bandung, 25. Firmansyah, E. A., & Indika, D. R. (2017). Kredit pemilikan rumah syariah tanpa bank: studi di Jawa Barat. Jurnal Manajemen Teori dan Terapan, 10(3), 223–230. Haisyi, N. (2019). Analisis Terhadap Dalil Hukum dalam Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia Nomor 6 Tahun 2000 Tentang Istishna. At-Taradhi: Jurnal Studi Eko","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"55 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139196005","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}

{"title":"PENGARUH TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, UKURAN USAHA DAN LAMA USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM BATIK BINAAN DINKOP UMKM DAN NAKER KABUPATEN PEKALONGAN","authors":"Aroginanto Aroginanto, Muhammad Fithrayudi, Djauhar Edi purnomo, Y. Yohani","doi":"10.48144/neraca.v19i2.1683","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1683","url":null,"abstract":"This study aims to examine and analyze empirical evidence regarding theeffect of education level, accounting understanding, business size, length ofbusiness on the quality of the financial reports of MSMEs of Batik Cooperativesand Pekalongan Workforce, both partially and simultaneously. The population inthis study were the Batik UMKM entrepreneurs assisted by the Cooperative andManpower Office of Pekalongan. This study uses a quantitative approach withprimary data sources obtained directly through questionnaires distributed to theFostered Batik MSME business actors. The sample in this study was 83 respondentswho were taken through census or saturation techniques. The data analysistechnique used was multiple linear regression analysis with the help of the IBMSPSS (Statistical Product and Service Solutions) version 20 application. The resultsof the data analysis in this study concluded that the length of time of business has asignificant effect on the quality of the financial reports of MSMEs in Batik assistedby Cooperative and Manpower Office in Pekalongan. Meanwhile, the level ofeducation, understanding of accounting, and business size did not affect the qualityof the financial reports of MSMEs of Batik assisted by the Cooperative andManpower Office of Pekalongan.   REFERENSI Abidin, R. R. (2021). Pengaruh Tingkat Pendidikan, Pemahaman, dan Akuntansi, Dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan Pada Umkm (Studi Kasus Reseller Sr12 Di Kecamatan Bumijawa). Anaan, M. (2020). Pengaruh Pemahaman Akuntansi, Kualitas Aparatur Pemerintah , Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Universitas Pancasakti Tegal: Skripsi. Badan Pusat Statistik (2022). Jumlah Perkembangan UMKM Kabupaten Pekalongan Budiarti, D., A. T., & Ronald. (2021). Pengaruh Tingkat Pendidikan, Kualitas Pelatihan, Pengalaman Kerja Dan Pemahaman Akuntansi Aparatur Desa Terhadap Pemahaman Laporan Keuangan Desa Studi Kasus Pada Kecamatan Rimbo Ilir Kabupaten Tebo. Jurnal Ilmiah Akuntansi dan, Volume 1 No 1, 13-28. Cahyani, A. d. (2020). pengaruh akuntansi berbasis sak emkm, kualitas sumber daya manusia, dan karakteristik usaha terhadap kualitas laporan keuangan. Chairul , M. (2001). Pedoman Penyajian Pelaporan Keuangan. Jakarta: Rasindo. Darmansyah, S. (2022). Pengaruh Tingkat Pendidikan Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Studi Pada Umkm Di Desa Sungai Jambat Kecamatan Sadu Kabupaten Tanjung Jabung Timur. Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi: SKRIPSI. Fabillah. (2020). Pengaruh Latar Belakang Pendidikan, Ukuran Usaha Dan Lamanya Usaha Terhadap Kualitas Laporan Keuangan Umkm Dalam Perspektif Akuntansi Syariah Studi Pada Umkm Kecamatan Sukarame Kota Bandar Lampung. Universitas Islam Negeri Raden Intan Lampung: Skripsi. Febriyanti, A. T. (2016). Pengaruh Tingkat Pendidikan Pemilik, Skala Usaha, Umur Usaha terhadap Pemanfaatan Informasi Keuangan Pada usaha Kecil Menengah Di Kabupaten Jember. skripsi. Gh","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"14 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139196465","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}