http://jurnal.stainmajene.ac.id/index.php/milkiyah/issue/feed Milkiyah: Jurnal Hukum Ekonomi Syariah 2022-08-18T00:00:00+00:00 Ahmad Abbas ahmad.abbas@stainmajene.ac.id Open Journal Systems <p><strong>Milkiyah: Jurnal Hukum Ekonomi Syariah</strong> is a journal published in February and August with six articles per issue presenting research articles and conceptual papers. <strong>Articles are published in both Indonesian and English</strong>. <!--/data/user/0/com.samsung.android.app.notes/files/clipdata/clipdata_bodytext_220821_160303_053.sdocx-->Subject areas suitable for publication are Islamic Law for Economics and Business, Islamic Economics and Business, Islamic Finance, Zakat, Waqaf, Shadaqah, and Infaq for theory, society, and practice.</p> <p><strong>CALL FOR PAPER</strong></p> <p><strong>Milkiyah</strong> invites scholars, academicians, and practitioners to submit their manuscripts all the time. The results are provided in <strong>a few weeks</strong> for possible publication after the submission. If you have unpublished papers in hand and have the idea of making our journal a vehicle for your research interests, please feel free to submit your manuscripts to this journal through our journal management system at <a href="https://jurnal.stainmajene.ac.id/index.php/milkiyah/about/submissions">Submissions</a> or email to milkiyah.jurnalhes@stainmajene.ac.id if you need any assistance.</p> http://jurnal.stainmajene.ac.id/index.php/milkiyah/article/view/208 PERLINDUNGAN KONSUMEN DALAM TRANSAKSI E-COMMERCE: SUATU PERSPEKTIF HUKUM ISLAM 2022-06-19T07:07:57+00:00 Elisa Siti Widyastuti elisawidya222@gmail.co.id Tiya Rissa Kamila tiyarissa.tr@gmail.com Panji Adam Agus Saputra panjiadam06@gmail.com <p>A trade activity through internet media is called <em>electronic commerce </em>(<em>e-commerce</em>). Consumers who transact through the internet tend to cause losses caused by business actors. The <em>e-commerce</em> transaction process starts from promotional and marketing issues to selling, payment and contract making issues. The purpose of this study is to examine the law of protection for consumers in <em>e-commerce</em> transactions according to the Islamic view. The research method used in this study is a qualitative method with the data collection technique used is a literature study, namely a literature study with data sources from several book references and internet media related to the specific problems of this study. The results of this study show that business transactions through <em>e-commerce </em>are a new alternative in doing business in today's era. The transaction process through <em>e-commerce</em> according to Islam is declared valid if aspects of consumer protection can be guaranteed and proven in accordance with the rules that have been determined by <em>the syara'</em> and as long as they are not prohibited by sharia or contrary to the postulates.</p> <p><strong>REFERENCES</strong></p> <p>Abdullah, J. (2015). Analisis Asas Konsesualisme Di Lembaga Keuangan Syariah. <em>Jurnal Iqtishaida</em>, 281-304.</p> <p>Azizah. (2019). <em>LEGALITAS TANDA TANGAN ELEKTRONIK PEJABAT DALAM RANGKA MENDUKUNG E-GOVERNMENT</em>. Retrieved from Mahkamah Agung Republik Indonesia: https://www.mahkamahagung.go.id/id/artikel/3737/legalitas-tanda-tangan-elektronik-pejabat-dalam-rangka-mendukung-e-government</p> <p>Azwar, T. P. (2014). <em>MENGENAL PERJANJIAN DAN KONTRAK</em>. Retrieved from Agam: https://www.agamkab.go.id/Agamkab/detailkarya/533/mengenal-perjanjian-dan-kontrak.html</p> <p>Chintya, A. (2020). <em>Keabsahan Pembuktian Elektronik dalam Persidangan Perdata di Pengadilan Agama</em>. Retrieved from https://pa-kotabumi.go.id/hubungi-kami/artikel-makalah/1037-keabsahan-pembuktian-elektronik-dalam-persidangan-perdata-di-pengadilan-agama.html</p> <p>Kastanoli. (2022). <em>Surat An Nisa Ayat 59: Latin, Arti, Makna tentang Perintah Taat kepada Allah dan Ulil Amri</em>. Retrieved from iNews: https://www.inews.id/lifestyle/muslim/surat-an-nisa-ayat-59-latin-arti-makna</p> <p>Online, T. H. (2022). <em>Asas Perlindungan Konsumen dan Tujuan Perlindungannya</em>. Retrieved from Hukum Online.Com : https://www.hukumonline.com/berita/a/asas-perlindungan-konsumen-dan-tujuannya-lt623bc8fd4931f</p> <p>Pratama, B. (2017). <em>MENGENAL KONTRAK ELEKTRONIK, CLICK-WRAP AGREEMENT DAN TANDA TANGAN ELEKTRONIK</em>. Retrieved from Bussiner University Bussiner Law: https://business-law.binus.ac.id/2017/03/31/mengenal-kontrak-elektronik-click-wrap-agreement-dan-tanda-tangan-elektronik/</p> <p>R, F. A. (2022). <em>Pengertian Khiyar, Etika Transaksi Jual Beli yang Diatur dalam Islam</em>. Retrieved from Parenting Islam1: https://www.orami.co.id/magazine/khiyar</p> <p>RI, D. (2012). <em>UU Nomor 11 Tahun 2008 Tentang Informasi dan Transaksi Elektronik</em>. Retrieved from Referensi HAM : https://referensi.elsam.or.id/2015/02/uu-nomor-11-tahun-2008-tentang-informasi-dan-transaksi-elektronik/</p> <p>Rie. (2014). <em>E-Commerce</em>. Retrieved from Bppitk: https://bpptik.kominfo.go.id/2014/12/19/645/e-commerce/</p> <p>Tunardy, W. T. (2012). <em>Jenis-Jenis Perjanjian</em>. Retrieved from Jurnal Hukum: https://www.jurnalhukum.com/jenis-jenis-perjanjian/</p> <p>Umum, P. (2020). <em>Mengenal Maqashid Syariah, Pengertian dan Bentuk-Bentuknya</em>. Retrieved from Ponpes Al-Hasanah Bengkulu: https://ponpes.alhasanah.sch.id/pengetahuan/mengenal-maqashid-syariah-pengertian-dan-bentuk-bentuknya/</p> <p> </p> 2022-08-18T00:00:00+00:00 Copyright (c) 2022 Milkiyah: Jurnal Hukum Ekonomi Syariah http://jurnal.stainmajene.ac.id/index.php/milkiyah/article/view/230 MANAJEMEN RISIKO DI PERBANKAN SYARIAH 2022-07-12T04:14:54+00:00 Akbar. C akbarmodric003@gmail.com Eril erilcudding@gmail.com Muhammad Wahyuddin Abdullah wahyuddin.abdullah@uin-alauddin.ac.id Murtiadi Awaluddin murtiadi.awaluddin@uin-alauddin.ac.id <p>Risks in doing business are always faced by all companies including Islamic banks. At its level, Islamic banks have a more complex level of risk compared to companies engaged in other sectors. This research aims to examine the concept of risk management implemented in Islamic banking. The type of this research is library research by finding and collecting references that are relevant to the topic of study. Data analysis is carried out by data reduction, data presentation, and drawing conclusions. The findings of this study are that the types of risks common in Islamic banking consist of financing risk, <em>benchmark</em> risk, liquidity risk, operational risk and market risk. The risk management process in Islamic banking must use the principle of prudence so that it is easier to identify, search, manage and measure risks. The risk management process in Islamic banking is carried out by identifying risks, evaluating and measuring risks, and managing risks. Risk management is essential for Islamic banks so that the banking market quickly increases its market share.</p> <p> </p> <p><strong>REFERENCES</strong></p> <p>Abbas, A. (2019). Analisis laporan keuangan perbankan syariah.</p> <p>Abbas, A., Rayyani, W. O., &amp; Purnamasari, R. (2020). SHARIA BANKS AND THEIR BUSINESS EARNINGS: AN EMPIRICAL EXPLORATORY OF THE CASE OF INDONESIA. <em>Airlangga International Journal of Islamic Economics and Finance</em>, <em>3</em>(1), 31-41.</p> <p>Alfi Yandra, Dina Maidani. 2021. “Strategi Manajemen Menghadapi Risiko Operasional Pada Pt Bank Pembiayaan Rakyat Syariah (Bprs) Haji Miskin Pandai Sikek.” <em>Jurnal Manajemen Dan Profesional</em> 2(1):12–31. doi: 10.32815/jpro.v2i1.760.</p> <p>Fasa, Muhammad Iqbal. 2016. “Manajemen Risiko Perbankan Syariah Di Indonesia.” <em>Studi Ekonomi Dan Bisnis Islam</em> I(2):36–53.</p> <p>Fathony, Alvan, and Hibatur Rohmaniyah. 2021. “Manajemen Resiko Pembiayaan Murabahah Perbankan Syariah.” <em>Studi Islam Dan Mu’amalah</em> 9(1):26–33.</p> <p>Mauludin, M. Soleh. 2020. “Analisa Manajemen Resiko Untuk Mengurangi Moral Hazard Nasabah Pembiayaan Murabahah BRI Syariah Pare.” <em>El-Faqih: Jurnal Pemikiran Dan Hukum Islam</em> 6(2):75–79.</p> <p>Mukhlishin, Ahmad, and Aan Suhendri. 2018. “Analisa Manajemen Risiko (Kajian Kritis Terhadab Perbankan Syariah Di Era Kontemporer).” <em>An-Nisbah: Jurnal Ekonomi Syariah</em> 5(1):257–75. doi: 10.21274/an.2018.5.1.257-275.</p> <p>Nelly, Roos, Saparuddin Siregar, and Sugianto Sugianto. 2022. “Analisis Manajemen Risiko Pada Bank Syariah: Tinjauan Literatur .” <em>Reslaj</em><em> </em><em>: Religion Education Social Laa Roiba Journal</em> 4(4):918–30. doi: 10.47467/reslaj.v4i4.1008.</p> <p>Pramudya, Ady Wena, and Puji Sucia Sukmaningrum. 2020. “Implementasi Manajemen Resiko Pembiayaan Mudharabah Pada Koperasi Jasa Keuangan Syariah (Studi Kasus Pada Koperasi Jasa Keuangan Syariah Al Abrar).” <em>Jurnal Ekonomi Syariah Teori Dan Terapan</em> 7(1):162. doi: 10.20473/vol7iss20201pp162-172.</p> <p>Rahmawati, Iroh, Universitas Banten Jaya, Budi Mulyati, and Universitas Banten Jaya. 2021. “Analisis Manajemen Resiko Perbankan Dal Am Meminimalisir Non Performing Finance.” <em>Journal of Islamic Economics, Finance and Banking</em> 5(1):1–21.</p> <p>Ramadiyah, Rizki. 2014. “Model Sistem Manajemen Resiko Perbankan Syariah Atas Transaksi Usaha Masyarakat.” <em>Menara Riau</em> 13(2):220–48.</p> <p>Susanti, E., W. Sugianto, A. I. Sabillah, and ... 2019. “Analisa Pengaruh Manajemen Resiko Dan Perilaku Kerja Aman Terhadap Kinerja Pekerja Shipyard Kota Batam.” <em>SNISTEK</em> (3):79–84.</p> <p>Syarofi, Muhammad. 2022. “Implementasi Manajemen Risiko Pada Lembaga Keuangan No-Bank Syariahh (Studi Kasus Analisi Unit Simpan Pinjam Pola Syariah AUSATH Banyuwangi).” <em>Keuangan Dan Perbankan Syariah</em> 1:1–13.</p> <p>Trisadini. U. 2013. “Pengelolaan Risiko Pembiayaan Di Bank Syariah.” Jurnal <em>Hukum</em> 3(2):408–28.</p> 2022-08-18T00:00:00+00:00 Copyright (c) 2022 Milkiyah: Jurnal Hukum Ekonomi Syariah http://jurnal.stainmajene.ac.id/index.php/milkiyah/article/view/232 KARAKTERISTIK KOMITE AUDIT DAN KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN 2022-07-13T07:27:51+00:00 Kartika Frans kartikafrans21@gmail.com Mohamad Ilham m_ilham@unmus.ac.id <p>The problem regarding the delay in submitting audited financial statements to companies in Indonesia occurred as stated by the Indonesia Stock Exchange (IDX). The purpose of this study is to test the effects of the independence of the audit committee, the number of audit committee meetings, the expertise of the audit committee on the delay in the company's annual financial statements. The method used in this study is quantitative which tests the relationship between variables. The research sample was 35 manufacturing companies in Indonesia. The results of this study prove that the independence of the audit committee, the number of audit committee meetings and the expertise of the audit committee can’t affect the delay in submitting financial statements. This is because the role of an independent audit committee as a mechanism of GCG has not been optimally implemented in implementing GCG principles, especially transparency and accountability. The number of audit committee meetings doesn’t affect the delay in the delivery of financial statements. This is because the audit committee was not able to make good use of the opportunity to meet with audit committee members to solve problems that existed in the process of preparing financial statements. The expertise of the audit committee doesn’t affect the delay in the delivery of financial statements where it is found that there is a lack of expertise from the audit committee, thereby slowing down the audit examination process.</p> <p> </p> <p><strong>REFERENCES</strong></p> <p>Abbas, A., &amp; Syahadat, E. F. (2019). Pengantar Akuntansi Dasar. Pendekatan Praktis dan Aplikatif.</p> <p>Akbar, F. N., &amp; Kiswara, E. (2014). <em>Efektivitas komite audit terhadap ketepatan waktu pelaporan keuangan. Diponegoro Journal of Accounting</em>, <em>Vol.</em> <em>3, No. 2</em>, <em>1–9.</em></p> <p>Anggiani, S. (2011). <em>Pengaruh karakteristik Komite audit dan mekanisme good corporate governance terhadap ketetapan waktu pelaporan keuangan</em>. Universitas Islam Negeri Syarif Hidayatullah.</p> <p>Anugrah, E. Y., &amp; Laksito, H. (2017). Pengaruh efektivitas komite audit terhadap ketepatan waktu pelaporan (studi empiris pada perusahaan non keuangan terdaftar di BEI tahun 2015). <em>Diponegoro Journal of Accounting, Vol. 6, No. 4, 1–13.</em></p> <p>Bangsawan, A. A., &amp; Abbas, A. (2022). Internal Control System and Audit Opinion: Case from South Sulawesi in Indonesia. JASa (Jurnal Akuntansi, Audit, dan Sistem Informasi Akuntansi), 6(1), 15-22.</p> <p>Creswell, J. W. 2016. <em>Research desing: Pendekatan kualitatif, kuantitatif, dan mixed</em> (3rd ed.). Yogyakarta: Pustaka Pelajar.</p> <p>Darmiari, N. P. D ., &amp; Ulupui, I. G. K. A. (2014). Karakteristik perusahaan di Bursa Efek Indonesia, reputasi akuntan publik dan ketepatwaktuan pelaporan keuangan. <em>E-Journal Akuntansi Universitas Udayana,</em> <em>Vol. 9, No. 1, 38-57.</em></p> <p>Ghozali, I. (2011). <em>Aplikasi analisis multivariate dengan program SPSS</em>. Semarang: Badan Penerbit Universitas Diponegoro.</p> <p>Felo, A. J., Krisnamurthy, S., &amp; Solieri, S. A. (2003). Audit committee characteristics and the perceived quality of financial reporting: an empirical analysis. <em>Working Paper Series: 1-40.</em></p> <p>FCGI. (2000). Peranan dewan komisaris dan komite audit dalam pelaksanaan corporate governance (tata kelola perusahaan). Booklet Jilid II Ed. 2.</p> <p>Gunawan, J. (2017)<em>. Analisis pengaruh karakteristik komite audit dan karakteristik perusahaan terhadap keterlambatan audit pada perusahaan yang terdaftar di Bursa Efek Indonesia.</em></p> <p>Ghozali, I. (2011). <em>Aplikasi analisis multivariate dengan program SPSS.</em> Semarang: Badan Penerbit Universitas Diponegoro.</p> <p>Gunarsa, I. G. A. C., &amp; Putri, I. A. D. (2017). Pengaruh komite audit, independesi komite audit, dan profitabilitas terhadap audit report lag di perusahaan manufaktur. <em>E-Journal Akuntansi Universitas Udayana, Vol. 20, No. 2, 1672-1703.</em></p> <p>Ika, S. ., &amp; Ghazali, N. A. (2012). Audit committee effectiveness and timeliness of reporting : Indonesia evidence. <em>Managerial Auditing Journal, Vol. 27, No. 4, 403–424.</em></p> <p>Ikatan Akuntan Indonesia. (2009). <em>Standar Akuntansi Keuangan.</em> Jakarta: Salemba Empat.</p> <p>Imaniar, F. Q. &amp; Kurnia. (2016). Faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan perusahaan. <em>Jurnal Ilmu dan Riset Akuntansi, Vol. 5, No. 6, 1-18.</em></p> <p>Peraturan No. X.K.6, Lampiran No. Kep-431/BL/2012 tentang penyampaian laporan tahunan emiten atau perusahaan.</p> <p>Peraturan Nomor I-H tentang sanksi bagi perusahaan yang terlambat menyampaikan laporan keuangan.</p> <p>Peraturan No. 55/POJK.04/2015 tentang pembentukan dan pedoman pelaksanaan kerja komite audit.</p> <p>Prastowo, D. 2011. <em>Analisis laporan keuangan</em><em> </em><em>: Konsep dan aplikasi.</em> Yogyakarta: YKPN.</p> <p>Purbasari, M., &amp; Rahardja. (2014). Analisis pengaruh karakteristik komite audit dan profitabilitas terhadap timeliness laporan keuangan (studi empiris pada perusahaan manufaktur yang terdaftar di BEI). <em>Diponegoro Journal of Accounting, Vol. 3, No. 3, 1-12. </em></p> <p>Septriana, I. (2010). Analisis faktor-faktor yang berpengaruh terhadap ketepatan waktu pelaporan keuangan perusahaan BUMN di Indonesia. <em>Jurnal MAKSI Universitas Dian Nuswantoro, Vo. 10, No. 1, 97-117.</em></p> <p>Sugiyono. (2010). <em>Metode penelitian bisnis. </em>Bandung: CV. Alfabeta.</p> <p>Suwardjono. (2014). <em>Teori akuntansi: Perekayasaan pelaporan keuangan (3rd ed.).</em> Yogyakarta: BPFE.</p> <p>Widyaswari, K. R., &amp; Suardana, K. A. (2014). Pengaruh karakteristik komite audit terhadap timeliness pelaporan keuangan: Perusahaan go public yang terdaftar di Bursa Efek Indonesia<em>. E-Jurnal Akuntansi Universitas Udayana, Vol. 6, No. 1, 154-166.</em></p> <p>Yadirichukwu, E., &amp; Ebimobowei, A. (2013). Audit committee and timeliness of financial reports: empirical evidence from Nigeria<em>. Journal of Economics and Sustainable Development, Vol. 4, No. 20, 14-26.</em></p> 2022-08-18T00:00:00+00:00 Copyright (c) 2022 Milkiyah: Jurnal Hukum Ekonomi Syariah http://jurnal.stainmajene.ac.id/index.php/milkiyah/article/view/234 KEMITRAAN USAHA BERBASIS MUSYARAKAH PADA PETERNAK AYAM BROILER, APAKAH SESUAI DENGAN PRINSIP SYARIAH? 2022-07-18T05:08:33+00:00 Muryani Arsal muryani@unismuh.ac.id Haerul bocahserui@gmail.com Abdul Khaliq abd.khaliqr@gmail.com <p><em>The emergence of cooperation between breeders and companies encouraged this research to be carried out. They applied the musyarakah contract to a broiler breeder in Labakkang District, Pangkep regency. The purpose of this study is to reveal the implementation of the musyarakah agreement between the company and the farmer based on DSN-MUI No.15/DSN-MUI/IX/2000. This type of research used a qualitative type, with a case study approach. The location of the study was conducted in Labakkang District, Pangkep regency, Indonesia. The subjects of this study were breeders. Data were collected using observation, interviews and documentation. The results of this study show that the company has determined the price per head at the beginning of the contract, and during the harvest period, the breeders will sell the broiler to the company according to the contract price agreed at the beginning, When the price rises in the market, they will still sell the broiler to the company based on the previously agreed price, likewise, if the price falls in the market, they will still sell broilers to the company based on the previously agreed price. Furthermore, the musyarakah agreement carried out by breeders and PT. Japfa Ciomas Adisatwa is not fully implemented. Based on DSN Fatwa No.08/ DSN-MUI / IV / 2000 concerning financing with a musyarakah contract, a conformity of 78.58% and a mismatch of 21.42% was obtained, especially in the part of the contract object regarding profits.</em></p> <p> </p> <p><strong>REFERENCES</strong></p> <p>Baits, Nur Ammi. (2020). <em>Pengantar Kaidah Fiqih Kubro dan Penerapannya Dalam Fiqh Muamalah</em>, Jogjakarta: Pustaka Muamalah Jogja.</p> <p>Chan, F., Kurniawan, A. R., Kalila, S., Amalia, F., Apriliani, D., &amp; Herdana, S. V. (2019). The Impact of Bullying on the Confidence of Elementary School student. <em>Jurnal Pendas Mahakam</em>, <em>4</em>(2), 152–157.</p> <p>DSN-MUI. (2000). Fatwa Dewan Syari’ah Nasional Tentang Pembiayaan Musyarakah. <em>Himpunan Fatwa DSN MUI</em>, 5. http://mui.or.id/wp-content/uploads/files/fatwa/07-Mudharabah.pdf</p> <p>Gojali, D. (2019). Implementasi Hukum Ekonomi Syariah Pada Lembaga Keuangan Syariah. <em>Jurnal Ilmu Akuntansi Dan Bisnis Syariah</em>, <em>1</em>(2), 130–144.</p> <p>Meleong Lexy J. (2006). <em>Metodologi Penelitian kualitatif</em>, Edisi Revisi, Bandung: PT. Rosda Karya,</p> <p>Muhajir Neong, (2001). <em>Metodologi Penelitian Kualitatif</em>, Yogyakarta: Rake Serasin.</p> <p>Naf’an. (2014). <em>Pembiayaan Musyarakah dan Mudharabah</em> (1st ed.). Graha Ilmu.</p> <p>Rasjid Solaeman, (2007). <em>Fiqih Islam</em>, Bandung, Sinar Baru Algesindo,</p> <p>Sugiyono. (2018). <em>Metode Penelitian Kombinasi (Mixed Methods)</em> (10th ed.). Alfabeta.</p> <p>Tehedi, &amp; Ervino. (2021). Praktik Bagi Hasil Ternak Sapi. <em>Borneo: Journal of Islamic Studies</em>, <em>1</em>(2), 42–54.</p> <p>Umam, K. (2016). <em>Perbankan Syariah: Dasar-Dasar dan Dinamika Perkembangannya</em> (1st ed.). Rajawali.</p> 2022-08-18T00:00:00+00:00 Copyright (c) 2022 Milkiyah: Jurnal Hukum Ekonomi Syariah http://jurnal.stainmajene.ac.id/index.php/milkiyah/article/view/239 PERAN KOPERASI TERHADAP UMKM SELAMA PANDEMI COVID-19: ANALISIS HUKUM EKONOMI SYARIAH 2022-07-19T13:45:34+00:00 Nur fitri Rahmadani Saputri Fitri nurfitrirahmadani049@gmail.com Rahma Muin rahmah_muin@mail.unasman.ac.id Abdul Malik abdulmalik@mail.unasman.ac.id <p>The COVID-19 pandemic has had an impact on reducing business turnover. The purpose of this study is to determine the role of savings and loan cooperatives in encouraging micro, small and medium enterprises (MSMEs) during the COVID-19 pandemic and examine their role in economic law Islam. This type of research uses qualitative. A research case study was conducted at the Saving and Loan Cooperative of Pekkabata. Data collection techniques are carried out by means of observation, interviews and documentation. The results showed that the Pekkabata branch of the Savings and Loans Cooperative is quite instrumental in encouraging micro, small and medium enterprises. This is evidenced by the distribution of loan funds from the cooperative to members, especially MSME actors who need additional funds for business capital. The cooperative also provides dispensation to members in returning loans by only paying half of the total loans that must be paid, especially to members affected by the COVID-19 pandemic. Members who make loans find it helpful to the cooperative's policy. The perspective of Islamic law on the role of cooperatives in distributing funds through loan products seen in terms of <em>the qardh</em> pillar is appropriate because of the presence of parties (members and administrators of cooperatives) which the existence of objects in the form of borrowed money and the existence of <em>ijab qabul</em> (<em>sighat</em>). However, in the terms of the loan is not in accordance with the terms of the <em>qardh</em> contract applying an interest system or an addition to the return (<em>riba</em>) then in this case it is invalid in the terms of the <em>qardh</em> contract.</p> <p> </p> <p><strong>REFERENCES</strong></p> <p>Abbas, A., Ilham, M., Triani, N., Arizah, A., &amp; Rayyani, W. O. (2020). The Involvement of Firms in Helping fight the pandemic of COVID-19: Evidence from Indonesia. Inovbiz: Jurnal Inovasi Bisnis, 8, 72-76.</p> <p>Bungin, Burhan. (2017). <em>Metodologi Penelitian Sosial dan Ekonomi, </em>Jakarta: Prenada Media Group.</p> <p>Frihatni, A.A., Sudirman, I., &amp; Mandacan, F. (2022). Dampak Pandemi COVID-19 terhadap Kinerja UMKM dan Strategi Bisnisnya: Studi Kasus UMKM Irrenuang Parepare di Indonesia. Jurnal Akuntansi dan Pajak, 22 (2), 759-763.</p> <p>Ghazaly, Rahman Abdul. (2017). <em>Fiqih Muamalat, </em>Jakarta: Kencana.</p> <p>Julian, Oxsha. (2018), “Tinjauan Hukum Islam tentang Larangan Peminjaman Uang Bagi yang Bukan Anggota Koperasi”, Lampung: Fakultas Syariah Universitas Islam Negeri Raden Intan Lampung.</p> <p>Kamaluddin. (2018) “Tinjauan Hukum Islam Terhadap Sistem Operasinal Koperasi Simpan Pinjam”, Universitas Islam Negeri Syarif Hidayatullah Jakarta.</p> <p>Malik, Abdul. (2021). Perspektif Tafsir Konteks Aktual Ekonomi Qur’ani dalam QS.an-Nisa/4:29”, <em>Dirasat Islamiah:Jurnal Kajian Keislaman </em>2, (1), .39-56.</p> <p>Muslich, Akmad Wahid, (2017). <em>Fikih Muamalah</em>, Cet. IV; Jakarta: Amzah,</p> <p>Pane, Cristy, Dame, Merry. (2022). “<em>Virus Corona, Gejala, Penyebab dan Cara Pengobatannya</em>”<a href="https://www.alodokter.com/virus-corona">https://www.alodokter.com/virus-corona</a>,</p> <p>Rasjid Solaeman, (2007). <em>Fiqih Islam</em>, Bandung, Sinar Baru Algesindo,</p> <p>Rustam, Pebi (2020), “Tinjauan Hukum Islam Terhadap Sistem Kerja Koperasi Simpan Pinjam Wahana Mandiri Kota Palopo”, Palopo: Fakultas Syariah IAIN,</p> <p>Suhendi Hendi, (2010). <em>Fiqh Muamalah</em>, Cet. VI; Jakarta: PT Raja Grafindo Persada.</p> <p>Soemitra Andri, (2021). <em>Hukum Ekonomi Syariah dan Fikih Muamalah di Lembaga Keuangan dan Bisnis Kontemporer, </em>Cet.II; Jakarta: Kencana.</p> <p>Sujarweni, Wiratna. (2017). <em>Metodologi Penelitian </em>Cet.III, Yogyakarta: Pustaka Baru Press.</p> <p>Syafe’i, Rahmat. (2001). <em>Fiqh Muamalah.</em> Cet. X; Bandung; CV Pustaka Setia.</p> 2022-08-18T00:00:00+00:00 Copyright (c) 2022 Milkiyah: Jurnal Hukum Ekonomi Syariah http://jurnal.stainmajene.ac.id/index.php/milkiyah/article/view/240 LITERASI KEUANGAN SYARIAH DAN KINERJA UMKM 2022-07-20T07:33:52+00:00 Mifta Novianti Putri miftanoviantiputri@iainpare.ac.id <p>Micro, Small and Medium Enterprises (MSMEs) have an important role in increasing economic growth and public welfare, while Islamic financial literacy on products and services is currently an important factor in encouraging performance improvement. The purpose of this study is to determine islamic financial literacy whether it affects the performance and sustainability of MSMEs in Soreang Parepare District. The type of research used is quantitative. The sample of this study was 35 MSMEs in Parepare. Data analysis used descriptive statistics and simple regression. The results of this study found that financial literacy has a positive effect on the performance of MSMEs. These results indicate that financial performance is determined by the level of financial literacy. Financial literacy helps business owners to acquire the financial knowledge and skills necessary for them to make business plans, start financial plans and make strategic investment decisions. Increasing knowledge encourages them to innovate performance. Thus, performance continues to improve.</p> <p> </p> <p><strong>REFERENCES</strong></p> <p>Abbas, A. (2019). Analisis laporan keuangan perbankan syariah.</p> <p>Abbas, A., &amp; Arizah, A. (2019). Marketability, profitability, and profit-loss sharing: evidence from sharia banking in Indonesia. <em>Asian Journal of Accounting Research</em>.</p> <p>Arfan Ikhsan,2014. “<em>Metodologi penelitian bisnis untuk Akuntansi dan </em><em> </em><em>Manajemen”, (Bandung Cita pustaka Media</em>)</p> <p>Diana Djuwita dan Ayus Ahmad Yusuf (2018) , “<em>Tingkat Literasi Keuangan Syariah Di Kalangan UMKM Dan Dampaknya Terhadap Perkembangan Usaha</em>”Al.Amwal Vol. 10 No.1 ,hal, 109.</p> <p>Dwitya Ariwibawa (2016), “<em>Pengaruh literasi keuangan terhadap kinerja dan keberlangsungan UMKM Di Jawa Tengah</em>”, Vol. 20 No. 1, h 4.</p> <p>Frihatni, A. A., Sudirman, I., &amp; Mandacan, F. (2022). Dampak Pandemi COVID-19 terhadap Kinerja UMKM dan Strategi Bisnisnya: Studi Kasus UMKM Irrenuang Parepare di Indonesia. <em>Jurnal Akuntansi dan Pajak</em>, <em>22</em>(2), 759-763.</p> <p>Rachma Fitriati. “ <em>Menguak Daya Saing UMKM Industri Kreatif: Sebuah Riset </em><em> </em><em>Tindakan Berbasis Soft System Methodology</em>” Jakarta:Yayasan Pustaka </p> <p>Rahayu,2017. “<em>Pengaruh Literasi Keuangan Terhadap Kinerja dan Keberlangsungan</em> <em>UMKM Di Kota Surabay</em>a”, Jurnal Ilmu Manajemen, Vol. 5 No. 3, h. 4</p> <p>Rahim, et.al, (2016) <em>Islamic</em> Literasi Keuangan <em>and Its Determinants among University</em> <em>Student:An Exploratory Factor Analysis (International Journal of Economics and Financial Issues, 6</em></p> <p>Rayyani, W. O., Arizah, A., &amp; Abbas, A. (2019). The Coaching Assistance of Preparing the Financial Statements Based on Integrated Sak of EMKM [Asistensi Pembinaan Penyusunan Laporan Keuangan Berbasis SAK EMKM yang Terintegrasi]. <em>Proceeding of Community Development</em>, <em>2</em>, 818-824.</p> <p>Rochmi Widayanti, Ratna Damayanti, FithriaMarwanti. (2017). Pengaruh <em>Financial Literacy</em> <em>Terhadap Keberlangsungan</em> <em>Usaha</em> <em>(Business Susrainability)</em> pada UMKM Desa Jatisari, Vol. 18, No. 2, Oktober</p> <p>Sugiyono. (2010) Me<em>tode Penelitian Pendidikan pendekatan kuantitatif, </em><em> </em><em>kualitatif, dan R&amp;D</em>, (Bandung: Alfabeta)</p> <p>Surnadi Suryabrata. (2005). <em>Metodologi Penelitian</em>, (Jakarta:PT raja gafindo Persada)</p> <p>Wicaksono. (2015). “<em>Pengaruh Financial Literacy terhadap perilaku pembayaran kartu kredit pada karyawan Di Surabaya</em>”, Finesta, Vol. 3, No. 1, h. 85-90</p> <p> </p> 2022-08-18T00:00:00+00:00 Copyright (c) 2022 Milkiyah: Jurnal Hukum Ekonomi Syariah