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All Journal Ahkam: Jurnal Ilmu Syariah QIJIS (Qudus International Journal Of Islamic Studies) SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management DIVERSI : Jurnal Hukum Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Mazahib: Jurnal Pemikiran Hukum Islam Jurnal El-Thawalib Al-Istinbath: Jurnal Hukum Islam Journal Of Islamic Social Finance Management Rechtsvinding Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal El-Thawalib
Siregar, Fatahuddin Aziz
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Net Profit Margin Dan Rasio Biaya Operasional Pendapatan Operasional Terhadap Kemampuan Zakat Sitompul, Fitri Purnama Sari; Siregar, Fatahuddin Aziz; Nasution, Ja'far
Journal of Islamic Social Finance Management Vol 1, No 2 (2020): Juli-Desember
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.775 KB) | DOI: 10.24952/jisfim.v1i2.3580

Abstract

Zakah is one of the social activities carried out by PT. Bank Syariah Mandiri and those who are required to be paid when they reach the nisab. The calculation of zakah funds issued is 2.5% of profit before tax. To find out the ability of a bank to generate relative profits using Net Profit Margin (NPM) and the ratio of Operating Costs to Operating Income based on data obtained from PT. Bank Syariah Mandiri. This research was conducted to determine whether NPM and BOPO affect the zakat ability of PT. Bank Syariah Mandiri both partially and simultaneously. This research is a quantitative study with secondary data with data analysis techniques using multiple linear regression methods. The results of the research partially (t test) state that, NPM has no effect on Zakah. Meanwhile, BOPO has an effect on zakah. NPM and BOPO together have an influence on zakah. Keywords: Net Profit Margin (NPM), and the ratio of Operating Costs to Operational Income (BOPO) Against Zakah. 
Penundaan Pembagian Harta Warisan Di Desa Morang Kecamatan Batang Onang Kabupaten Padang Lawas Utara Dalam Perspektif Hukum Islam Nasution, Nur Halimah; Siregar, Fatahuddin Aziz; Hasibuan, Ahmad Soleh
Jurnal El-Thawalib Vol 5, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v5i2.13372

Abstract

Based on the background of the problem in this research, the community in Morang Village did not distribute inheritance after their father and mother died for certain reasons and without any deliberation from all the heirs, while postponing the distribution of inheritance could lead to huge conflicts in the future. According to Islamic law, if you want to postpone the distribution of inherited assets, you must have the consent of all the heirs. The formulation of the problem in this research is what are the factors that cause delays in the distribution of inheritance? What is the view of Islamic law regarding postponing the distribution of inherited assets? and what is the impact of postponing the distribution of inheritance? The aim of this research is to find out what factors cause delays in the distribution of inheritance, as well as how Islamic law views delays in the distribution of inheritance and to find out what the consequences of delays in the distribution of inheritance are. The theory in this research is related to the theory of understanding inheritance, the basis of inheritance law based on the Al-qu'an, the basis of inheritance law based on ijtihad, the principles of inheritance in Islamic law, the causes of inheritance, heirs and their respective parts, expert groups inheritance according to lineage, heirs generally determined in the hadith, factors hindering inheritance according to Islamic law, obligations of heirs to heirs. This research is quantitative research, namely research carried out by collecting primary data and secondary data on phenomena seen directly in the Morang Village community. The primary data source for this research is the people of Morang Village, Batang Onang District, conducting interviews and documentation. And the secondary data in this research are books, journals, theses and other supporting sources. Based on the results of this research, the researchers concluded that the delay in the distribution of inheritance was caused by economic and educational factors, customary and customary factors, and the public's lack of understanding regarding delays in the distribution of inheritance. According to Islamic law, the postponement of the distribution of inherited assets must be hastened and the distribution of inherited assets may be carried out for valid reasons and with the consent of all other heirs. The impact of postponing the distribution of inherited assets is the breakdown of relationships, changing the status of inherited property rights to personal property rights, quarrels between families and reduced harmony within the family.
The Analysis of The Decision No. 1706/Pdt.G/2020/PA.Mdn. Based on The Decision No. 93/PUU-X/2012 Siregar, Muhaimin Nur; Siregar, Fatahuddin Aziz
Jurnal El-Thawalib Vol 4, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v4i2.9600

Abstract

This research discusses regarding the sharia economic dispute resolution based on akad which usually occures, with analyzed of the Medan Religious Court Decision No. 1706/Pdt.G/2020/PA.Mdn. according the Constitutional Court Decision No. 93/PUU-X/2012 regarding sharia economic dispute resolution based on akad. The type of this research is library research and in the form of normative legal research. The research approach uses statute approach and case approach with theoretical review by pure theory of law and positivism theory of law. The primary legal materials consist of UUD 1945, KUHPerdata, Law No. 21 of 2008 regarding the Sharia Banking, Law No. 3 of 2006 regarding Religious Courts, Law No. 30 of 1999 regarding Arbitration and Alternative Dispute Resolution, Law No. 3 of 2004 regarding the Constitutional Court, Medan Religious Court Decision No. 1706/Pdt.G/2020/PA.Mdn. and Constitutional Court Decision No. 93/PUU-X/2012. The secondary legal materials are books, thesis, and law journals according to the research problems. The colecting datas technique is documentation and the analysis technique uses desciptive analysis. The result of this reseacrh shows that the consideration of the Medan Religious Court Judges’ on the decision No. 1706/Pdt.G/2020/PA.Mdn. who declares that It was not authorized to try the lawsuit based on the explanation of Article 3 of Law No. 3 of 1999 which principally states that the court  is not authorized to try between parties who have been bound in an Arbitration akad and the Constitutional Court Decision No. 93/PUU-X/2012 does not make it has no legal force. Because the two legal standing is separated. Then, by reviewing of the Constitutional Court Decision No. 93/PUU-X/2012 toward the Medan Religious Court Decision No. 1706/Pdt.G/2020/PA.Mdn. regarding the sharia economic dispute resolution based on akad is contradict with law according to the pure theory of law and positivism theory of law. Because the explanation of Article 55 paragraph (2) of Law No. 21 of 2008 that stated sharia economic dispute resolution through arbitration contradict  with  UUD 1945.Sharia Economic Dispute, Dispute Resolution, Akad
Perlindungan Hukum Terhadap Anak Korban Toxic Parenting Dalam Perspektif Hukum Islam Lubis, Yulia Khairani; Siregar, Fatahuddin Aziz; Gunawan, Hendra
Jurnal El-Thawalib Vol 5, No 1 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v5i1.10875

Abstract

The problem in this research is legal protection on children suffering toxic parenting in the Labuhanbatu district in the perspective of Islamic law. The type of research in this study is field research, using qualitative approaches, the primary data source of children to experience toxic parenting in the family in 2021-2022 and the caretaker of the women and child protection services (DPPPA), A secondary source of data consists of books, journals, and documents related to the study. The data-gathering techniques used are interviews, observations, and documentation. The data-analysis techniques use qualitative descriptive. That the protection of law in labuhanbatu district is good enough because there is an institution that serves to protect children: the women's protection and child protection service (DPPPA), by performing socialization, and protecting children by providing mediation services, legal aid, and psychological recovery, according to the 2014 35th act on child protection, while it is the perspective of Islamic law that children should be protected from all that could lead to the exclusion of children's rights, Like the one in QS. At-Tahrim: 66, which is the right to an education, a living, protection, and nurturing, and hampering growth of children, for in the perspective of Islamic law the violent behaviour of children is strictly prohibited except in education and worship, it should fit within some provisions, it is according to Ahmad bin Hanbal that the Prophet SAW forbids such violence as beating and educating children, And also, in the opinion of clerics educating children with violence, is not recommended according to dalil-dalil, both the Qur'an and As-Sunnah. Therefore, legal protection in the Labuhanbatu district is in keeping with an Islamic law perspective that prohibits violent child abuse.
Dynamic Information Transparency and Timeliness of Financial Reporting: Opportunistic Theory Lubis, Rizki Mulia; Siregar, Fatahuddin Aziz; Hasibuan, Abdul Nasser; Nasirin, Wanda Khairun; Daulay, Nurfia Sintia
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10167

Abstract

The delay in financial reporting among Sharia-listed manufacturing companies poses a challenge in leveraging dynamic information transparency to influence timely financial reporting, aligning with Opportunistic Theory. This study aims to analyze financial aspects and corporate governance's impact on reporting timeliness, with tax avoidance as a mediator. Employing Purposive Sampling with 111 manufacturing firms, the SEM-PLS formative model reveals ROA, ROE, DAR, DER, independent board, and audit committee individually affect reporting timeliness. Additionally, tax avoidance significantly mediates the relationship between financial ratios, governance, and reporting punctuality. This suggests the crucial role of tax management in steering corporate decisions and highlights implications for sustainable tax policies, minimizing adverse impacts on financial reporting integrity. 
A Juridical Review of The Practice of Inheritance Distribution Prior to The Division of Marital Property in East Angkola District, South Tapanuli Regency Harahap, Adi Gunawan; Siregar, Fatahuddin Aziz; Nasution, Muhammad Arsad
Rechtsvinding Vol. 3 No. 2 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/rechtsvinding.v3i2.1147

Abstract

This paper aims to analyze the mechanism for distributing inheritance derived from marital property, identify the factors that contribute to the failure to separate such property prior to inheritance distribution, and examine this practice in light of the Compilation of Islamic Law (KHI). Marital property refers to assets acquired by a husband and wife during the course of their marriage until their separation. This study discusses the practice of dividing marital property following a death divorce (cerai mati) in Angkola Timur District, which deviates from the provisions of Article 96 paragraph (1) of the Compilation of Islamic Law. The article mandates that marital property must first be divided equally between the spouses upon the death of one party. The research employs a juridical-empirical method, utilizing primary data collected from the field and secondary data derived from Islamic legal literature and statutory regulations. The findings reveal several primary factors behind the failure to divide marital property: community customs that delay distribution until both parents have passed away, the reluctance of children to request distribution in accordance with the KHI, and situations in which the surviving husband remarries. According to the KHI, marital property must be separated prior to the distribution of inheritance. The absence of such separation results in injustice, familial conflict, and social disharmony within the community.
Co-Authors Abdul Nasser Hasibuan Akhyaruddin, Ilman MHD. Amidy, Rizal Ma'ruf Anriani, Gusti Arbanur Rasyid Asmul Fauzi Harahap, Asmul Fauzi Bambang Harianto Benny Ridwan Daulay, Nurfia Sintia Erie Hariyanto Febri Yulika Harahap, Adi Gunawan Harahap, Darwis Harahap, Zul Anwar Ajim HASIBUAN, AHMAD SOLEH HENDRA GUNAWAN B11211055 HSB, Putra Halomoan Ikhwanuddin Harahap Isnadi, Danil Iswandi Syahputra Liberny, Liberny Lubis, Rizki Mulia Lubis, Yulia Khairani Nasirin, Wanda Khairun Nasution, Ja'far Nasution, M. Arsad Nasution, Muhammad Arsad Nasution, Nur Halimah Nofialdi, Nofialdi Pasaribu, Ahmad Rusli Rukiah Lubis Samaruddin, Samaruddin Siregar, Fitra Amalia Siregar, Muhaimin Nur Siregar, Nursalamah Sitompul, Fitri Purnama Sari Sumper Mulia Harahap, Sumper Mulia