English language course institutions can be seen from two different perspectives, namely as an educational institution and a business institution. Both points of view are very interesting to study how financial management is carried out. This study is a qualitative research that aims to analyze the practice of financial management in nonformal educational institutions of the English language course Kind English Course in Kampung Inggris Pare, Kediri. The technique of collecting data is using in-depth interviews with the leader and founder of the Kind English Course and the financial manager who organize the finances. The results of the study are 1) The planning stage, internal meetings are held and the priority scale is determined, especially in supporting student learning materials, 2) The bookkeeping stage, the treasurer provides a backup book for recording security and is reported regularly to the leadership, and 3) Accountability Stage, Kindergarten financial reports. The English Course has not used the standardized report concept in accordance with SAK EMKM.. AbstrakLembaga kursus bahasa Inggris dapat dilihat dari dua sudut pandang yang berbeda, yaitu sebagai lembaga pendidikan dan lembaga bisnis. Kedua sudut pandang tersebut sangat menarik untuk ditelaah bagaimana pengelolaan keuangan dilakukan. Penelitian ini adalah penelitian kualitatif yang bertujuan untuk menganalisis praktek manajemen keuangan di lembaga pendidikan non formal kursus bahasa inggris Kind English Course di Kampung Inggris Pare, Kediri. Teknik pengumpulan data adalah menggunakan wawancara yang mendalam dengan pimpinan sekaligus pendiri Kind English Course dan bendahara yang mengatur keuangan. Hasil penelitian yaitu 1) Pada tahap perencanaan dilakukan rapat internal dan penentuan skala prioritas khususnya pada material penunjang pembelajaran siswa, 2) Tahap pembukuan, bendahara menyediakan buku cadangan untuk keamanan pencatatan dan dilaporakan secara berkala kepada pimpinan, dan 3) Tahap Akuntabilitas, laporan keuangan Kind English Course belum memakai konsep laporan yang terstandar sesuai dengan SAK EMKM.
Para ulama Indonesia dalam menyikapi zakat perusahaan belum mencapai kesatuan pemikiran (unity of thought). Kelompok pertama memilih untuk mendefinisikan zakat dalam arti sempit, bahwa subyek zakat (muzakki) secara umum hanya diwajibkan kepada seorang muslim yang sudah mukallaf, merdeka, dan memiliki kekayaan dalam jumlah dan syarat-syarat tertentu. Sementara kelompok kedua mengatakan bahwa zakat harus diartikan secara luas, bahwa perusahaan bisa memiliki arti syakhṣiyyah i'tibāriyyah (badan yang disetarakan dengan individu/orang), dan dapat diwajibkan untuk mengeluarkan zakat. Zakat perusahaan sendiri telah diakomodir di dalam Pasal 1 angka 5 Undang-undang Nomor 23 Tahun 2011. Bahkan Baznas sebagai lembaga yang ditugaskan oleh pemerintah untuk menerima dan mendistribusikan zakat juga telah memfasilitasi perusahaan yang ingin mengeluarkan zakatnya. Oleh karena itu perlu diperjelas tentang bagaimana sebenarnya kedudukan perusahaan sebagai subjek zakat menurut tinjauan fikih maupun peraturan perundangan.
Pada tahun 2019, jumlah pengguna aktif Instagram mencapai 150 juta pengguna yang didominasi oleh generasi Z. Generasi Z adalah generasi yang dilahirkan pada tahun 1996 ABSTRACT This article aims to examine the Islamic comic on Instragram, exactly @iqomic account initiated by Sandy Priyono Utomo since August 2015. Currently, this account is a popular Islamic comic on Instragram. Methodologically, the dat were taken from @iqomic account and several sources of documentation related to Islamic comic. They were analyzed based on literature relevant to this study. The result shows that the @iqomic account which is based on the hadith of from me even a single verse" discourse that is reposted from cover of Islam which is dominated by the trend of piety makes generation Z, the active social media users, are terribly impressed. ABSTRAK Artikel ini mengkaji komik Islam di ruang media sosial Instagram pada akun @iqomic yang diprakarsai oleh Sandy Priyo Utomo sejak Agustus 2015. akun komik Islam populer di penelitian ini berdasarkan data dari akun @iqomic dan beberapa sumber dokumentasi yang te Islam. Data ini dianalisis berdasarkan literatur yang relevan dengan topik penelitian ini. Penelitian ini menunjukan bahwa akun @iqomic, yang berlandaskan pada walau satu ayat' ini, selalu menampilkan wacana kesalehan populer yang dire-post dari para komikus muslim wajah Islam yang didominasi oleh narasi tentang tren "hijrah" dan kesalehan membuat generasi Z sosial, terkesan.
The relationship among globalization, modernity, the escalation of religiosity in Southeast Asia, and capitalism cause halal trend consumption raising. The phenomenon of halal certification in Indonesia is interpreted by scholars in myriads of thoughts. Some scholars describe it as a form of religion commodification with more profit oriented, rather than referring to Islamic values or the philosophy of the halal concept. The Islamic symbols are used as trading commodities or marketing goods. The other scholars interpret the issue as an effort to manifest the religious teaching and an expression of piety. Halal certification is a diffusivity phenomenon of sacred (concept of halal, piety) with profane thing (trade and commodification). The existence of halal certification in Indonesia is urgent owing to the inability to control the escalation of products distribution in the domestic market as a result of the food technology, technological engineering, biotechnology and biological chemical processes developments. Moreover, the condition of Muslim in Indonesia and one of the expression of piety is by consuming halal products. Anthropological studies indicate that the character of religious people is always destined to seek and ensure that what is consumed does not hinder their intimacy with God because purity and impurity is important for religious people regarding to the supernatural presence. In fact, there is a contiguity between commodification and an expression of piety in halal certification. It could be interpreted simultaneously to find the convergence. The importance of supervising the halal certification validation agency and the creation of legal verdict must be proceed.
Waqaf besides has spiritual values also has social economic values. Indonesia has the potential endowments are very boast. If the potential of waqf is well developed, then it will give good effect to the economy of the society and welfare. Endowments can be effective and have the maximum benefits if developed, one of which is through a change in the understanding of the concept of endowments consumptive become productive. The development of this potensial will make change in society's views and goal in terms of the development of Muslims. Abstrak: Wakaf selain memiliki nilai-nilai spiritual juga memiliki nilai-nilai sosial ekonomi. Indonesia memiliki potensi wakaf yang sangat membanggakan. Jika potensi wakaf dikembangkan dengan baik, maka akan memberikan dampak yang baik bagi perekonomian masyarakat dan kesejahteraan. Wakaf dapat efektif dan memiliki manfaat maksimal jika dikembangkan dan dikelola, salah satunya adalah melalui perubahan dalam pemahaman konsep wakaf konsumtif menjadi produktif. Pengembangan potensi ini akan menjadikan perubahan pandangan masyarakat dan tujuan dalam hal perkembangan umat Islam.
Produk halal sudah memarakkan dunia marketing dengan banyaknya produk-produk yang berlabel halal. Diantaranya yaitu kosmetik halal, namun hal ini sangat disayangkan ada produk halal tapi tidak berlabel halal. Salah satu diantaranya adalah produk kedokteran yang memiliki izin usaha, terdaftar di BPOM, bahkan tidak membahayakan oleh penggunanya namun tidak mengantungi izin label halal. Metode yang digunakan ialah kualitatif, menggunakan pendekatan sosiologis ekonomi yang tujuan untuk mengetahui bahwa sebuah produk yang berlabel halal atau kosmetik halal tidak hanya bisa dilihat dari label tapi beberapa tertentu yang bisa dijadikan tolok ukur dari sebuah produk halal. Hasil penelitian ini menunjukan bahwa label halal dalam kosmetik yang beredar di pasaran memberikan pilihan minat membeli sehingga dengan sikap bahwa adanya beberapa peran yang terjadi didalam sertifikasi halal diantaranya peran identitas agama, sikap, norma subjektif ataudan perceived behaviour control yang dapat menghasilkan peran positif atau negatif dalam minat pembelian produk.
The purpose of this research is to analyze the strategy used by shop Veil Mazaya use business model canvas. The research method used in the research approaches qualitative descriptive with using technique collection data that is observation field, interview, and documentation. Results from the study On element business canvas model by whole on business veil Mazaya have advantages which described on 5 elements BMC, that is customer relationship, value proposition, key activities, key resources, and key partners.
This research is motivated by the merger between Bank Rakyat Indonesia Sharia (BRIS) company which change into Indonesia Sharia Bank (BSI) company. Several factors influence it, one of which is the stock price. This share price is also influenced by financial ratios including ROE and BOPO. ROE and BOPO have reports that are very influential on BSI's share price because in sharia banking reports the second value has a significant value in the financial statements in the quarter when BRIS merged into BSI. This type of research was a quantitative descriptive research. The company was Indonesia Syaria Bank company. The data used in this research was secondary data in the form of time series data obtained from the financial reports of Indonesia Syaria Bank company. The analysis technique used multiple linear regression analysis with the help of the Eviews 9 program. The results show that simultaneously the ROE and BOPO financial ratios have a significant effect on stock prices. Partially, the financial ratio variable ROE has an effect but not significantly on stock prices. Meanwhile, the financial ratio variable BOPO partially has a negative and significant effect on stock prices.
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