Tujuan penelitian adalah untuk mengetahui peranan bank sampah terhadap kesejahteraan masyarakat tempatan dan bagaimana perspektif ekonomi syariah terhadap fenomena tersebut. Rumusan masalah dari penelitian ini adalah bagaimana peranan bank sampah terhadap kesejahteraan masyarakat tempatan dan bagaimana perspektif ekonomi syariah terhadap fenomena tersebut. Dalam menganalisis data kuantitatif digunakan analisis regresi linear sederhana dimana proses perhitungannya menggunakan SPSS for Windows versi 23,0. Sampel penelitian ini sebanyak 42 orang masyarakat tempatan yang menjadi nasabah dan pekerja dibank sampah yang ada di sekitar tempat tinggal mereka. Dari hasil penelitian ini diketahui peranan peranan bank sampah terhadap kesejahteraan masyarakat tempatan memiliki hubungan yang sangat erat, ini diketahui dari nilai koefisien korelasi sebesar 90,1%. Sedangkan hasil uji parsial menunjukkan terdapat pengaruh yang signifikan antara peranan bank sampah terhadap kesejahteraan masyarakat tempatan, ini diketahui dari nilai thitung (13.164) lebih besar dari ttabel (1,684) ini berarti secara parsial dapat diketahui bahwa variabel X (peranan bank sampah) berpengaruh terhadap variabel Y (kesejahteraan masyarakat tempatan). Dari perspektif ekonomi syariah, masyarakat tempatan telah memiliki kesejahteraan moral, kesejahteraan spiritual, dan kesejahteraan sosial. Sedangkan kesejahteraan material belum terpenuhi.
This service is motivated by the lack of implementation of halal standardization on products used and consumed by Muslims. In addition, we find information on several cases both in print and electronic media about the lack of standardization of halal products. Besides that, the issue of halal standardization is very important because it is related to the halal guarantee of a product/food in Islam and the protection of Muslim consumers. Then counseling and socialization are needed to UMKM / existing business people. This service is expected to be able to provide information, education, and add insight to the community, especially UMKM / business people regarding the standardization & certification of halal products. Results Community service activities can increase the knowledge and understanding of the community, especially UMKM about the importance of standardization and certification. So that UMKM can take care of halal certification on their processed products. Community service activities received a positive response from the An-Nur Great Mosque UMKM, so they hope that community service activities can be carried out again in the future. Keywords: Certification, Standardization, Halal Products, UMKM Pengabdian ini dilatarbelakangi kurangnya implementasi standarisasi halal pada produk yang digunakan dan dikonsumsi oleh muslim. Selain itu kita temukan informasi beberapa kasus baik di media cetak maupun media elektronik tentang kurangnya standarisasi produk halal. Disamping itu masalah standarisasi halal sangat penting karena terkait dengan penjaminan kehalalan sebuah produk/makanan dalam Islam dan perlindungan konsumen muslim. Maka diperlukan penyuluhan dan sosialisasi kepada UMKM/pelaku bisnis yang ada. Pengabdian ini diharapkan dapat memberikan informasi, edukasi dan menambah wawasan kepada masyarakat khususnya UMKM/pelaku bisnis mengenai standarisasi & sertifikasi produk halal. Hasil Kegiatan pengabdian kepada masyarakat ini dapat menambah pengetahuan dan pemahaman masyarakat khususnya UMKM mengenai pentingnya standarisasi dan sertifikasi. Sehingga UMKM dapat mengurus sertifikasi halal pada produk olahannya. Kegiatan pengabdian kepada masyarakat ini mendapatkan respon yang positif dari UMKM Masjid Agung An-Nur, sehingga mereka berharap kegiatan pelaksanaan perngabdian kepada masyarakat ini dapat dilaksanakan lagi kedepannya. Kata Kunci: Sertifikasi, Standarisasi, Produk Halal, UMKM
Kerjasama bagi hasil merupakan salah satu model transaksi ekonomi untuk mendapatkan keuntungan (Mudharabah) antara kedua belah pihak, pemilik lahan dan pengelola, terutama dalam akad perkebunan sawit. Persoalan yang dikaji bagaimana sistem kerjasama bagi hasil kelapa sawit di Desa Dayun Kabupaten Siak. Tujuan penelitian untuk mengetahui konsep dan pelaksanaan bagi hasil kelapa sawit menurut Fiqih Muamalah. Jenis penelitian adalah penelitian lapangan (Field Research). Untuk mendapatkan data yang valid peneliti menggunakan sumber data primer dan data sekunder. Metode pengumpulan data dokumentasi, wawancara dan dianalisis dengan metode kualitatif. Hasil penelitian menunjukkan bahwa konsep bagi hasil masyarakat Desa Dayun Kecamatan Dayun adalah syirkah mudharabah dimana pemilik menyediakan lahan dan peralatan untuk perkebunan kelapa sawit sedangkan pengelola menyediakan waktu, tenaga untuk mengelola kebun tersebut. Sistem bagi hasil yang dilakukan : Pertama, dari hasil panen untuk pengelola atau pekerja dan untuk pemilik kebun dengan catatan peralatan dan kerusakan alat ditanggung oleh pemilik kebun. Kedua, separoh dari hasil panen untuk pengelola atau pekerja dan separuh lagi untuk pemilik kebun atau lahan dengan catatan peralatan dan kerusakan Alat ditanggung oleh pengelola. Dilihat dari aspek hukum Islam tetap sah karena ada akad saat melakukan perjanjian, meskipun tidak secara tertulis. Kerjasama bagi hasil ini juga memiliki kelemahan, dikarenakan ada beberapa faktor yang mempengaruhinya di antaranya tidak adanya ikatan perjanjian tertulis. Ke depan harus ada perjanjian tertulis agar memberi jaminan hukum bagi kedua belah pihak.
Accounting standards is fundamental in the preparation of financial statements that must be referred to each company. Accounting standards that form these statement codified in a book called financial accounting standards (GAAP). The book contains a collection of statement of financial accounting standards (SFAS). This study aims to determine the extent of the financial statement presetations of BMT Al-Ittihad in applying generally accepted accounting principles in particular SFAS No.101. This research is a comparative descriptive research that describes, explains and compares the financial statements of BMT with SFAS 101. The research subject is a sharia cooperative BMT Al-Ittihad Pekanbaru while the object is to report RAT BMT Al-Ittihad Pekanbaru. Data were collected by interview and documentations. The analisis is comparative descriptive analysis, which compares the data that has been collected by the relevant theories to draw a conclusion. Based on the results, itshow that the financial statements of BMT Al-Ittihad has not fully adopted SFAS No.101, because: 1) it does not present a statement of sources and uses of zakah, 2) it does not present a statement of sources and uses of charity fund, 3) it does not present a note to the financial statements, 4) it does not present informations of preparations of financial statements and the accounting polices used, and it does not to disclose information required under SFAS No.101.
This research is motivated by curiosity about Islamic banking services in Riau Province during the Covid-19 pandemic. But before that, it is also important to examine customer knowledge on products and service facilities in Islamic banking, reasons customers choose Islamic banks, and reasons customers use both types of banks (Islamic banking and conventional banking). This research is a field research with survey technique. The population is Islamic banks customers in Pekanbaru and the samples in this study refer to the calculation of Hair et al with total assets of Islamic banks in 2020 as a consideration in determining proportional allocation. Sources of data in this research are primary and secondary data. While the data collection techniques using questionnaires and documentation. The data analysis technique uses descriptive statistics with a frequency distribution. The results of the research found that there are still many Islamic bank customers who do not know about specific Islamic bank products such musyarakah products, mudharabah products, ijarah products,and rahn services. The results also found that religious reasons are the main factor for customers in choosing of Islamic banks. The factor of ease of access to more branches is the main reason customers use both types of banks. Finally, the results of the research found that the most Islamic bank customers are satisfied with various aspects of the services provided by Islamic banks, while the five service aspects whith the highest level of customer satisfaction are Islamic bank staff friendliness, Islamic bank name and image, Islamic bank employee skills, confidentially Islamic bank customer data, as well as various kinds of facilities offered by Islamic banks. The results of this research are ini line with studies that have been conducted in Jordan and Kuwait, where the highest level of satisfaction is found in the name and image aspects of Islamic banks even though there are differences in respondent demographics and the condition of the Covid-19 pandemic.
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