This journal aims to explain how aqad Muzara’ah and Musaqah, Cooperation in agricultural land has actually existed since long ago until now. However, what is happening now is that the cooperation between them (land owners and tenants) is usually called paroan sawah, where the contract is not written down but only verbally. This often results in losses on the one hand, because there is no evidence. In Islamic banking, the most widely used principles are deliberation and mudaraba, while Muzara’ah and are used specifically for plantation or agricultural financing by several Islamic banks. Muzara’ah has it has from the only the passing, the Italy'ah limited on the plant that were like, rice, ginger, the potato. As for annual crops, the musaqat scheme can be used. Because of the specific nature of this Muzara’ah, most Islamic banks use deliberation or greetings for agricultural business credit. However, in its development, the practice of Muzara’ah tends to be mudaraba (cooperation with a profit sharing system). Technically mudaraba is a business cooperation contract between two parties in which the first party (shahib al maal) provides all the capital, while the other party is called mudharib as the business manager. Profits in mudaraba will be shared by the agreement set forth in the contract. Meanwhile, the loss will be borne by the party making the negligence.
Statistics can be used to state a collection of facts, generally in the form of numbers arranged in tables or diagrams that describe or describe a problem. Applying statistics to research is an advantage that a researcher has when conducting research. In addition to making it easier for students to analyze data, students also have a relatively shorter time in calculating the data they get. Statistical data processing training using SPSS for students is carried out with face-to-face methods, and spss program application practices run smoothly and well. Activities are carried out gradually from the presentation of concepts that are continued by the practice of the given concepts. Participants follow the activity enthusiastically; this is indicated by questions and responses regarding the material provided. Statistical program training for students in this community service program that has been carried out is expected to provide the understanding and teachers' ability to use statistical programs that will have an impact on increasing research productivity at IAI Pangeran Diponegoro Nganjuk
Islam is a religion that governs all aspects of life, including economics. The Islamic economy is an integral part of the teachings of Islam. All of his guidance and teachings aim to encourage all people to be safe both in this world and in the hereafter. In an increasingly advanced age, islamic teachings and guidance will still be relevant. Digitalization of business in the modern era, Islamic teachings should bring up a legal model in accordance with the principles of sharia economy. Keeping a modern business on the right path requires extra manpower for the culprit. Products sold, promotions, payment systems that do not violate religious prohibitions (riba, gharar, maysir and haram), become a new challenge for those who still maintain Maslahah. Nevertheless, the implementation of maslahah can continue to be maintained in accordance with the relevance of Islamic teachings in any era. Modern businesses (online businesses, Small Medium Enterprise, Startups) can continue to run profitable businesses, although it still maintains Islamic sharia as a foundation in the maslahah economy. But, the rampant practice of riba, illegal buying and selling, became a new problem for the establishment of the Islamic economy. Using studies to Islamic Entrepreneurs as a method of solving in order to stay upright maslahah can be the right choice.
Aktiva tetap merupakan salah satu sarana pendukung kegiatan operasional perusahaan. Namun seiring dengan pemakaiannya, suatu aktiva akan mengalami penyusutan. Penyusutan aktiva tetap akan menimbulkan biaya penyusutan yang dibebankan ke dalam laporan laba rugi setiap periode akuntansi. Pada penelitian ini penulis menganalisis perhitungan penyusutan aktiva tetap menurut standar akuntansi keuangan serta undang-undang perpajakan terhadap penghasilan kena pajak pada perum pegadaian pusat. Metode penelitian yang digunakan penulis adalah deskriptif kualitatif. Sedangkan jenis data yang digunakan adalah data Kualitatif dan data Kuantitatif. Berdasarkan penelitian ini menunjukkan Aktiva tetap Perum Pegadaian Pusat sudah dikelompokkan sesuai dengan jenis dan masa manfaat yang diharapkannya. Kebijakan perhitungan penyusutan untuk seluruh aktiva tetap Perum Pegadaian Pusat berdasarkan ketentuan perundang – undangan perpajakan pasal 11 Undang- undang No 17 Tahun 2000 tentang Pajak Penghasilan, untuk aktiva tetap kelompok bangunan disusutkan dengan metode garis lurus (Straight Line Method), sedangkan untuk kelompok bukan bangunan menggunakan saldo menurun ganda (Double Declining Method). Dan laba kena pajak komersial Perum Pegadaian Pusat per 31desember 2006 mengalami perbedaan.
Belakangan ini usaha pertanian dapat difasilitasi oleh Lembaga Keuangan Mikro Agribisnis (LKMA). Hal itu mempermudah para petani dalam mendapatkan modal untuk pengembangan usaha. Namun, yang harus diperhatikan adalah bagaimana perjanjian yang digunakan atau dalam ekonomi syariah disebut akad musyarakah (perjanjian kerjasama) antara pihak petani dengan LKMA. Tentu hal ini harus sesuai dengan syarat dan ketentuan dalam proses syariah. Peneliti menemukan bahwa dalam perencanaan pembiayaan akad musyarakah di bidang pertanian di LKMA masih kurang. Hal ini karena banyak nasabah atau mitra yang belum tahu tentang musyarakah itu sendiri. Selain itu pelaksanaan pembiayaan musyarakah belum terlaksana dengan baik yang akhirnya berdampak pada kurang maksimalnya hasil pertanian.
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