Buku ini adalah hasil dari hibah peneliti an KEMENAG pada kluster hibah penelitian Pengem - bangan Dasar Program Studi (PT). Buku ini di susun berdasarkan hasil pengamatan, pengolahan kuisioner, wawancara dan diskusi yang terkait langsung dalam proses pelaksanaan penelitian yang dilakukan.

The purpose of this study was to determine the effect of selling precious metals, capital, total assets and operating costs on Sharia Pawnshop income for the period 2016-2019. The method in this research uses quantitative methods. The sample in this study is the 2016-2019 financial statements. Data analysis used multiple linear regression analysis using the SPSS program with a significance level of 5% (0.05) The results showed that the variable sales of precious metals and capital had a significant effect on Sharia Pawnshop income. This is indicated by the value of the t-count variable sales of precious metals and capital is greater than the t-table and is at a significant level smaller than 0.05. The variables of total assets and operating costs do not affect Sharia Pawnshop income. This is indicated by the value of the acount of total assets and operating costs is smaller than the t table and is at a significant level greater than 0.05.

This study aims to empirically measure and analyze the impacts of investment, government spending, employment, and donation on income inequality in Aceh Province, Indonesia during 2010–2020. Considering Aceh as the only province in the country that has been granted to implement Islamic law and only permitted Islamic financial institutions to operate in the province, assessing the role of donation as an Islamic fiscal instrument apart from other macroeconomic variables in reducing income inequality is the main contribution of this study. Using annual secondary data for 23 provincial regencies/cities collected from the reports of the Central Statistical Bureau of Aceh (BPS – Statistics Indonesia) and analyzed using a dynamic panel regression model of the general method of moments (GMM), the study found that the growth of investment, government spending, labor, and donations has contributed significantly to reducing income inequality. Our findings confirmed the importance of donation as the Islamic fiscal tool for reducing income inequality apart from investment, labor force, and government spending. This empirical evidence could be used as a policy reference to ensure income equality among citizens. The government should make continuous efforts to promote investment, optimize the allocation of government spending for the lower middle-income group, create more new job opportunities, and boost donation collection to be distributed to the poor for productive economic activities.

The qualitative study discusses and guides the business people with the strategic management of business knowledge using research skills development framework. The success of the development of business strategy management is closely related to the framework of developing specific field expertise. One of them is through the research skills development framework (RSD). For that purpose, we have taken a strategic step, namely collecting data and information from various literature sources that seek and examine several scientific publications related to the framework and concepts of developing research expertise. After the data is collected, we next analyze with a phenomenological approach to ensure that our findings are valid and reliable in answering research formation questions. The analysis process involved coding the data, in-depth interpretation, and conclusions so that the findings could line up with the problems of the research. Finally, we could conclude the results that the RSD framework can be a conceptual framework in developing a business management strategy with analysis of approaches and communication assisted by rubrics and autonomy for researchers. Thus, these findings are to become part of a formal reference for starting a business that is useful and effective.

Prinsip ekonomi Islam bertujuan menciptakan keadilan dan kemaslahatan bersama. Berdasarkan kajian dan analisis diperoleh hasil sebagai berikut: (1) PT Bank Syariah Mandiri Cabang Lhokseumawe menerapkan prinsip revenue sharing pada produk BSM mudharabah dan BSM musyarakah. Kedua produk memiliki risiko gagal banyar. penyelewengan pembiayaan dan manipulasi keuntungan yang tinggi, sehingga BSM menerapkan sistem proteksi ganda mulai dari sekelsi calon nasabah, varifikasi dokumen serta monitoring pelaksanaan kegiatan nasabah. (2) Kendala yang dihadapi PT. Bank Syariah Mandiri telah sesuai dengan orinsip ekonomi Islam dan fatwa mengenai sistem bagi hasil revenue sharing.