Sharia Cooperative Research Articles

Analysis of the Health of Sharia Cooperatives as an Effort for Creative Economy Development in Bojonegoro Regency, Indonesia

Sharia-based cooperatives are financial institutions that use the principles of an Islamic economic system in running their business. As one of the economic actors, sharia cooperatives take part in the development of the creative economy in Indonesia. Improved management and good service can be done by applying the cooperative health calculation as a form of operational performance evaluation. This is also part of the cooperative development strategy. The purpose of this study was to determine the level of health of AKAS cooperatives. The calculation and analysis method is based on Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 07/Per/Dep.6/IV/2016. The results of the study concluded that the health of the AKAS cooperative was in a healthy condition from all aspects except the aspects of independence and growth.

Women's Economic Empowerment Through Sharia Micro-Finance Institutions In Indonesia: A Qualitative Research

Women's empowerment has become an agenda that has recently been put forward and has become one of the essential agendas in sustainable development. One of the common problems women micro-enterprises face is the difficulty of accessing sources of capital. Islamic microfinance institutions are an alternative that can be utilized by women micro-enterprises in Indonesia to overcome the challenges in accessing business capital. This research uses a qualitative approach to study literature and in-depth interviews. The literature study was conducted by selecting relevant papers by accessing the Google Scholar database using the keywords “women empowerment” AND “Islamic microfinance” OR “Islamic microfinance”. The search time range is limited to the last 5 years, namely 2017 to 2022. The literature search results found 19 relevant papers. 4 sharia microfinance institutions are reported to run women's empowerment programs, namely sharia cooperatives, Baitul Mal Wat Tamwil, Zakat Management Organizations, and Micro Waqf Banks. The results of interviews with 20 lecturers of Islamic Economics strengthen the role of Islamic microfinance institutions in women's empowerment programs in Indonesia.

Islamic Law Analysis of Guidelines for Implementing Contracts in Nuri Savings and Loans and Sharia Financing Cooperatives (KSPPS) East Java

The aim of Sharia Cooperatives is to improve the welfare of members in particular and society in general and to contribute to building a just economic order in accordance with Islamic principles. Strengthening this principle, of course, must start from the contract as sharia legitimacy from the practices carried out by the Cooperative including the Nuri East Java Savings and Loans and Sharia Financing Cooperative (KSPPS). The formulation of the problems posed are 1) How is the Contract Implementation in the KSPPS Nuri East Java Contract Manual; 2) What is the analysis of Islamic law on the implementation of the contract? This research is in the nature of a text study of contract implementation manuals at KSPPS Nuri, East Java, so the method used is a literature survey, namely searching for and studying written materials related to the object of study. The findings of this study are that the contracts practiced at KSPPS Nuri East Java in general do have a strong foundation in Islamic law and are in accordance with the DSN MUI fatwa. Because the foundation of the MUI's DSN fatwa besides ummahatul mashadir such as the Al-Qur'an, hadith, ijma' and qiyas are also the views of the scholars in fiqh books.

Analisis Kelayakan Nasabah Pembiayaan Qardhul Hasan di Koperasi Syariah Baituttamkin Lombok Barat

This study aims to describe the feasibility analysis of customers receiving qardhul hasan financing during the covid-19 pandemic and the obstacles faced in assessing the feasibility of customers at the Baituttamkin Sharia Cooperative Kediri Unit. The type of research used in this research is descriptive research with a qualitative approach. In the method of data collection using the method of observation, interviews and documentation. The data analysis technique used is data reduction, data display and conclusion drawing, while for the validity of the data using the credibility test, transferability test, dependability test, confirmability test. The results of the study prove that the feasibility analysis of customers in the Baituttamkin Islamic cooperative unit Kediri does not all apply the 5C and 7P principles but rather prioritizes the character side. Good character will affect all sides of the 5C or 7P principles by prioritizing the assessment of the character aspect is a very appropriate step because character will affect everything that is in a person. Good character, making other aspects such as capacity, capital, collateral, and condition of the customer's economy will have a positive impact from that character.

Analisis Pengaruh Pembiyaan, Pembinaan, Promosi Terhadap Kemampuan Usaha Mikro dan Peningkatan Kesejahteraaan Usaha Mikro pada Anggota Koperasi Syariah

The presence of financial services cooperatives is a form of people's economic movement. Cooperatives, including savings and loan cooperatives, are a form of policy for overcoming social welfare problems in the context of empowering the community's economy. the purpose of the cooperative is the welfare of its members and the programs provided by the cooperative to create new jobs for the community and the members of the cooperative. The type of research used in this research is quantitative research. This research in this research is all members of sharia cooperatives who work at the Kaum Ibu Al-Ikhlas Sharia Cooperative, Medan City, which are registered in the 2021 BPS, with a total of 152 members. Based on the results of the hypothesis analysis, it was obtained that P Values (0.00222) <0.05 and t statistics (3.07501) > 1.96, it was concluded that Financing had a significant effect on Micro Enterprise Capability. Based on the results of the analysis obtained P Values (0.00111) <0.05 and t statistics (3.28092) > 1.96, it is concluded that Coaching Has a Significant Influence on the Capabilities of Micro Enterprises.

Digital Marketing Development Strategy of Sharia Cooperative

The development of Sharia Cooperatives faced obstacles due to the Covid-19 pandemic situation. Many people no longer use sharia cooperatives in carrying out their daily lives, especially the owner of business. This situation requires innovation by utilizing digitization technology. One of the form of technology that can be used is digital marketing, with digital marketing communications and transactions can be carried out at any time. This study focuses on mapping the characteristics of Islamic cooperatives and evaluating the performance of Islamic cooperatives as well as producing business strategy models for Islamic cooperatives. The method used is descriptive qualitative with SWOT analysis techniques. Sampling method use non-probability sampling (snowball). The participants in this study were the management of the Baiturrahman Mitra Umat Sharia Consumer Cooperative (KKS), Bojong Gede, Bogor, West Java, totaling 6 informants. The results of the study show that the Baiturrahman Mitra Umat KKS is a cooperative that has a strong and growing market. The Baiturrahman Mitra Umat PSC can carry out two types of strategies, namely intensive strategies and integrative strategies. Intensive strategies can be carried out by cooperatives in the form of market penetration and market and product development. The integrative strategy can be carried out by cooperatives in the form of forward integration, backward integration, and horizontal integration.
 Keywords: strategy, digital marketing, sharia cooperatives

Tax Obligations for Small and Medium Micro Enterprises (Umkm) References to PP Number 23 of 2018 (Case Study on Sharia Cooperative Business 45 in Mataram City)

This study takes the title: “Tax Obligations for Micro, Small and Medium Enterprises (MSMEs) based on PP Number 23 of 2018 Application of Government Regulation Number 23 of 2018 (Case Study on 45 Sharia Cooperative Businesses in Mataram City). The objective of the financial writer in this study is to analyze reports on the acceptance and competition of Sharia Cooperatives 45 and the calculation of Income Tax Article 4 Paragraph (2) of Government Regulation Number 23 of 2018 in fulfilling tax obligations on Sharia Cooperatives 45 in the city of Mataram. This study uses a case research method, namely the case that occurred in the 45 Sharia Cooperative for the fulfillment of tax obligations in the 2020 fiscal year. Based on and discussion, relating to the Calculation, Deposit, & Reporting Procedures for Islamic Cooperative Income Tax 45 are as follows: To find out the procedure for calculating, depositing and reporting PPh of Sharia Cooperative Board of Directors 45 has been carried out in accordance with the basics of recording/booking data of Sharia cooperatives 45 to deposit the amount of income tax payable of Rp. 357,886 and carry out annual SPT reporting e. Establish To compare between Government Regulation Number 23 of 2018 regarding Income Tax article 4 (paragraph 2) implemented by Sharia Cooperatives 45 in accordance with existing provisions. 45 Sharia Cooperative Enterprises has carried out its tax obligations by making payments and reporting taxes using the Annual Tax Return (SPT) on time.

Pemberdayaan Koperasi Syariah Komunitas Usaha Mikro Muamalat Berbasis Masjid

The purpose of this research is to find out how the entrepreneurship-based empowerment program in the Koperasi Syariah Komunitas Usaha Mikro Muamalat Berbasis Masjid (KSPS KUM3) BUMI (Bangkit Mikro Usaha) Amanah. This program is one of the flagship programs of BAZNAS Sukabumi Regency in collaboration with Baitul Mal Muamalat (BMM) which is presented in the Sukabumi community to realize the values of Islamic law in community economic activities in the form of sharia cooperatives whose loans are in the form of qardhul hasan. This study uses survey research by conducting interviews with respondents through descriptive analysis methods and qualitative approaches. The author took a sample of respondents for interviews and as many as 33 people filled out the questionnaire. The results showed that the entrepreneurship-based empowerment program at KSPS KUM3 BUMI Amanah in the form of murabahah (buying and selling); Musharaka (business cooperation); and the profit or loss ratio (profit sharing) have been determined at the beginning of the contract/agreement. This program is also supported by the existence of Education and Training for the Micro Business Community Program which is run on a mosque-based basis in every UPZ Village. The program has not shown significant results, because it is still in the process of developing members and various factors, such as the low mindset, low level of education, and easy access to conventional loans have resulted in their low interest and motivation in entrepreneurship.

Determination of the Intention of MSMEs Owners Using Sharia Cooperatives in Improving Indonesian Islamic Economic Empowerment

Determination of the Intention of MSMEs Owners Using Sharia Cooperatives in Improving Indonesian Islamic Economic Empowerment

Analisis Penghambat Sulitnya Penerapan Akad Mudharabah pada Koperasi Serba Usaha Syariah Mitra Mandiri Pratama Sei Mencirim

The purpose of this study was to find out (1) what factors hindered the difficulty of implementing mudharabah contracts at KSU Syariah Mitra Mandiri Pratama (2) to analyze what had been done by KSU Syariah Mitra Mandiri Pratama to overcome the difficulties of applying mudharabah contracts. This study used a qualitative approach with a descriptive research type. The data used are primary data obtained from direct interviews with members of the mudharabah financing and also managers of the Mitra Mandiri Pratama Sharia Multi-Business Cooperative and secondary data obtained from the second source after primary data, namely using books. In this study using data analysis techniques, namely data reduction, data presentation, drawing conclusions and verification. The results of the study show that the factors that hinder the difficulty of applying the mudharabah contract include (1) members' moral hazard behavior (2) the seriousness of the mudarib members in running a business financed by the sharia cooperative concerned (3) violation of the provisions agreed according to the agreement where members do not use funds with what is stated in the agreement or contract (4) the internal management of the mudharib company that has not been carried out professionally according to management standards agreed between sharia cooperatives and members.

Non-Performing Financing as a Medium of Sharia Cooperative Performance in East Java

Non-Performing Financing as a Medium of Sharia Cooperative Performance in East Java

ANALISIS TINGKAT KESEHATAN UNIT SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH (USPPS) KOPERASI SYARIAH BMT AL-KAROMAH MARTAPURA

The health assessment (PENKES) of Islamic savings and loan cooperatives and Islamic savings and loan and financing units (KSPPS/USPPS) of cooperatives is an assessment to measure the soundness of Islamic savings and loan and Islamic financing cooperatives and Islamic savings and loan units and cooperative financing on a periodic or incidental basis. Assessment of the health of cooperatives is very important to do, to find out more about the condition of cooperatives in terms of financial health, management and compliance with sharia principles. So the purpose of this research is to analyze the soundness of the sharia savings and loan and financing unit (USPPS) of the BMT Al-Karomah Martapura sharia cooperative in 2021. This type of research is qualitative research (Qualitative study). And including field research, using descriptive analysis with an inductive mindset. The subject studied was the Manager of the BMT Al-Karomah Martapura Sharia Cooperative. While the object is the soundness level of the Islamic savings and loan and financing unit (USPPS) of the BMT Al-Karomah Martapura Sharia Cooperative in 2021, covering all aspects of the health assessment, namely: aspects of capital, productive asset quality, management, efficiency, liquidity, cooperative identity, independence and growth, as well as compliance with Sharia Principles. The analysis follows the guidelines issued by the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises No. 07/Per/Dep.6/IV/2016. The results showed that the health level of the savings and loan and sharia financing unit (USPPS) of the BMT Al-Karomah Martapura Sharia Cooperative in 2021 was in the Fairly Healthy predicate with a total score of 74,80. From the predicate obtained as a whole on the aspects of financial health, management and compliance with sharia principles, they are already in a fairly good health condition.

Pengaruh Faktor Internal terhadap Kinerja Bisnis Koperasi Syariah (Survey terhadap unit Bisnis Koperasi Syariah di Bandung

The main problems of sharia cooperatives are 47%capital, 35%decrease in sales, and 8%production barriers. Based on the results of previous studies, information was obtained that; (1) Sharia Cooperative Business Unit that grows during Pandemic is only a savings and loan while another business unit is declined dramatically and even almost loss, (2) Sharia cooperative members in Bandung are very varied, there are business people, rural residents who are technology blind, members of higher education, Private employees who have been technology literate that need adjustment in the service process, (3) The profit sharing system that characterizes sharia cooperatives requires openness to the conditions of the customer's financial performance. Currently it only relies on trust, (4) Limitations of Distribution due to government policies that limit the entry and exit of people to avoid the transmission of the Covid Virus 19. This study was conducted with the aim of: 1). Knowing the internal factors of Islamic cooperatives in Bandung; 2). Knowing the performance of Islamic cooperatives in Bandung; 3). Knowing the effect of internal factors on the performance of the Islamic cooperative business. The method used in this study is the Explanatory Survey. Data processing techniques are carried out with the help of PLS ​​3.2 to find out the internal factors that affect the performance of sharia cooperatives. This research was conducted with One Shoot Cross Sectional. The approach used is a combination of quantitative and qualitative approaches. The results showed that the internal factors of Islamic cooperatives consisted of marketing, operations, human resources, finance in the good category. Performance factors consisting of profit growth, cooperative services growth in good categories while cost growth in the category is quite good. There is an influence of 60.20 % internal factors on positive and significant business performance.

Sosialisasi Dan Edukasi Software Accounting Dalam Pencatatan Laporan Keuangan Pada Bmt Dmi Kota Pekanbaru

Islamic financial institutions or can be called interest-free banks are finance/banking whose operations and products are developed based on the arguments of the Qur'an and the Hadith of the Prophet SAW. Islamic financial institutions are banks whose working mechanism uses a profit-sharing system. Currently IAI (Indonesian Accounting Associations) has issued a statement of financial accounting standards (PSAK) which regulates Islamic Financial Accounting. The purpose of this activity is to provide knowledge and insight to readers about the role of the importance of accounting software in sharia cooperatives in recording their financial statements in the era of all-technology at this time, the role of technology in each activity is greatly assisted, for that it is necessary to have good socialization related to software Accounting in Sharia cooperatives. And help the BMT DMI in Pekanbaru. As for the target, the members/managers of the sharia cooperative BMT DMI Pekanbaru City understand and understand Accounting Software which can facilitate managers in recording financial statements properly and correctly. This activity will greatly assist the management of BMT DMI to run the program and its financial system. The result is that Accounting Software can help BMT DMI in doing accounting

PENGARUH KUALITAS PELAYANAN DAN BRAND IMAGE TERHADAP LOYALITAS NASABAH MELALUI KEPUASAN NASABAH DI KOPERASI SYARIAH BMT AL-BAROKAH SUMENEP JAWA TIMUR

The BMT Al-Barokah Sharia Cooperative is a financial institution that is engaged in savings and loans, all of whose activities are in accordance with Islamic sharia with the aim of prospering its customers. This study aims to analyze and examine the effect of service quality and brand image on customer loyalty through customer satisfaction at the BMT Al-Barokah Sharia Cooperative. The research sample was 20 respondents with the determination of sampling using random sampling technique. Data was collected by collecting questionnaires. Data analysis used regression analysis, namely path analysis. Based on data analysis, it is known that partially each independent variable of service quality, brand image and customer satisfaction has an effect on customer loyalty of the BMT Al-Barokah Sharia Cooperative. Then the results of the analysis of the customer satisfaction variable as an intervening variable can be perfectly proven that the customer satisfaction variable indirectly affects the service quality variable on the customer loyalty variable and brand image on customer loyalty. This statement can be proven by the magnitude of the indirect effect (quality of service on customer loyalty and brand image on customer loyalty) through customer satisfaction identified as an intervenin g variable.

Strategi Koperasi Syariah 212 Dalam Mengembangkan Bisnis Pada Masa Pandemi Covid-19


 The COVID-19 pandemic is an event that has had various impacts on Indonesia. One of them is in cooperative business. Cooperative managers must feel the decline in sales and distribution delays, besides that cooperatives must also think about how to keep their business activities afloat in the midst of the COVID-19 pandemic. The purpose of this study is to find out the strategies carried out by sharia cooperatives 212 in developing business during the covid-19 pandemic. And to find out the obstacles faced by sharia cooperatives 212 during the covid-19 pandemic. This study uses a qualitative method through a descriptive approach. Data collection techniques were obtained from the results of interviews, observations, and documentation. The results of this study indicate that the strategies carried out by sharia cooperative 212 in developing business during the covid 19 pandemic are: (1) product strategy, by focusing on gallon water products, because gallon water is daily consumption. (2) promotion strategy, the promotion is carried out by making a gallon borrowing program. (3) price strategy, by setting the selling price of products in the middle and upper category and still cheap when compared to the prices of competitors who are in the upper middle position. (4) distribution location strategy, by using distribution channels directly to consumers. Meanwhile, the obstacles faced by sharia 212 cooperatives during the COVID-19 pandemic were: (1) 212 sharia cooperatives did not yet have their own factories and were still partnering with other factories. (2) rising prices of plastic packaging raw materials. (3) there are factory partners who are closed due to being affected by the covid 19 pandemic, which affects stock availability.
 Keywords: Strategy, Sharia Cooperatives, Business Development, Pandemic Covid-19

Sharia Cooperatives and Mosque Ecosystems: The Devolution of Halal Entrepreneurship in Indonesia

ABSTRACT This article analyses the recent evolution of street-level, small-scale Muslim economies in Java, Indonesia, and the role they have been playing as cultural and material infrastructure for Islamic morality discourses in the wake of the pivotal Aksi Bela Islam 212 (Defend Islam Action 212) rally in Jakarta on 2 December 2016. These small-scale economies are instances of the devolution of halal consumerism in Indonesia, which flows in turn from changes in the landscape of political Islam. These street-level economies provide political Islam with the solidarity of a Muslim cooperative structure, commodifying symbols associated with the rally. Three case studies are presented in support of these arguments. The first is the 212 Cooperative, a chain of minimarts known as ‘212 Marts’ designed as a Muslim alternative to the ubiquitous market forerunners such as Indomaret and Alfamart. Second, we describe an ecosystem of exchange that has evolved around new mosque-based programmes that have invigorated human traffic in and around mosques in Bandung and Yogyakarta. Our third case study is the small-scale lapak traders who follow particular celebrity preachers as they tour, and who operate after Friday prayers. These cases reveal the growing importance of low-end economies (involving low-priced commodities, consumers with relatively low buying capacity, and small-scale traders) in the development of halal consumerism in Indonesia and point to their role in perpetuating morality discourses associated with the 212 rally.

CAPITAL ANALYSIS ON SHARIA EMPLOYEE COOPERATIVES PT. PUPUK ISKANDAR MUDA (PIM)

As one of the business fields, cooperatives require funds to be used to run their business. In general, cooperatives are faced with the problem of increasing working capital needs to develop their business, on the other hand, the available working capital is very limited. Therefore, every cooperative is required to collect working capital from both members and non-members. In law number 25 of 1992, it is stated that sources of cooperative capital consist of own capital and loan capital. Own capital can be in the form of: principal savings, compulsory savings, reserve funds and grants. Based on Law number 25 of 1992 concerning cooperatives, in article 1 it is explained, cooperatives are business entities consisting of persons or cooperative legal entities based on their activities based on cooperative principles, as well as a people''s economic movement based on the principle of kinship. Whereas Sharia Cooperatives are business activities engaged in the field of savings and loans or services, financing and investment based on a profit sharing system (sharia).The PT Pupuk Iskandar Muda Sharia Employee Cooperative (Kopkarsyah PT PIM) was established by employees of PT Pupuk Iskandar Muda based on deed Number 1749/BH/XII/1985 dated January 11, 1985. The Articles of Association of Kopdar PT PIM have been approved by the Minister of Cooperatives and Small Entrepreneur Development of the Republic Indonesia by Decision Letter Number: 109/BH/PAD/KWK, 1/11/1997 dated March 29, 1997, then amended by the deed of Statement of Decision on Meeting Amendment to the Articles of Association Number 02 dated March 6, 2018 at Notary Nila Rufaida, SH., and has ratified by the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 000897/PAD/M.KUKM.2 /1/2019 dated January 21 2019. Based on the results of research on capital in the PT.PIM Syariah Employee Cooperative, it can be concluded that capital in KOPKARSYAH PT.PIM is obtained from members'' savings and borrowed back by these members. In managing capital, Kopkarsyah PT.PIM uses the sharia system so that the problems encountered regarding capital are very minimal. The scope of the cooperative environment is very limited, because this cooperative is only intended for employees who work within the scope of PT.PIM.

Financial Technology-Based Sariah Cooperative Development Strategy in Indonesia

Economic development instruments in Indonesia, namely the state, cooperatives and private companies for social welfare and the euphoria of sharia economic development, are characterized by the presence of sharia cooperatives. Although sharia cooperatives are growing rapidly, sharia cooperatives still experience many obstacles in their development, both in terms of capital and innovation related to the existence of financial technology (fintech). Based on this phenomenon, the purpose of this article is to analyze the development model of sharia cooperative financing based on Islamic financial technology (Fintech). The methodology in this study is qualitative research using the ISM method. Participants in this study were experts from AFSI, Fintech, Academia, the Office of Cooperatives and SMEs, OJK. KNEKS and Sharia Cooperatives. The results of the study provide several conclusions is the development model of sharia cooperatives based on sharia financial technology (Fintech) sharia with the ISM approach which is the focus of developing 9 elements as the keyword for the development of sharia cooperatives in Indonesia is as an instrument of economic development of the MSME community assisted by unbankable cooperatives.

Strategi Fundraising Digital Dalam Meningkatkan Penghimpunan Dana Ziswaf Program Pemberdayaan Ekonomi Pada Koperasi Syariah Baitul Maal Wat Tamwil

Sharia cooperatives in Indonesia are often called Baitul Maal Wat Tamwil, sharia cooperatives are almost the same as conventional cooperatives where the prominent difference is that baitul maal wat tamwil plays a role in managing zakat, infaq, shadaqah, and waqf funds. If you look more closely at the management of Baitul Maal Wat Tamwil in collecting Zakat, Infaq, Shadaqah, and Waqf funds, it is still lacking, for that it is necessary to implement a digital fundraising strategy in its collection. In the process of digital fundraising strategy activities, an institution or organization must always carry out socialization, education, promotion activities that are packaged in technology. Where the purpose of implementing this strategy is to increase the collection of Zakat, Infaq, Sadaqah, and Waqf funds. In addition, other goals are to improve the image of Baitul Maal Wat Tamwil and help the underprivileged. From the qualitative writing method of the literature that the author uses, the discussion obtained about the methods used in digital fundraising strategies to increase the collection of Zakat, Infaq, Shadaqah, and Waqf funds there are eight methods including, website method, e-mail method, search engine marketing method, social networking method, Islamic bank e-channel method, online website shopping method, e-wallet or electronic wallet method, method of making own application. The hope of implementing this method is to increase the collection of Zakat, Infaq, Shadaqah, and Waqf funds in Baitul Maal Wat Tamwil. So that later Baitul Maal Wat Tamwil will be able to help alleviate poverty and help capitalize on micro and small businesses in Indonesia.