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All Journal Jurnal Ilmiah Administrasi Publik (JI@P) Jurnal Al-Qardh Jurnal Ilmiah Ekonomi Islam Syntax Literate: Jurnal Ilmiah Indonesia TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Pembelajaran dan Biologi Nukleus IMARA : Jurnal Riset Ekonomi Islam Al-Kharaj: Journal of Islamic Economic and Business AL-FALAH : Journal of Islamic Economics International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal Of Sharia Banking Jurnal Riset Ekonomi Syariah Journal Of Islamic Social Finance Management JIFTECH: Journal Of Islamic Financial Technology Mu'amalah : Jurnal Hukum Ekonomi Syariah Journal of Islamic Economics and Finance Imara: Jurnal Riset Ekonomi Islam Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Akuntansi Syariah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman International Journal of Law, Crime and Justice Jurnal Studi Islam dan Sosial Jurnal Masyarakat Proceedings of International Conference on Islamic Economic Finance and Social Finance Edueksos: Journal Pendidikan Sosial dan Ekonomi
Windari, Windari
Fakultas Ekonomi Dan Bisnis Islam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Kinerja Keuangan terhadap Kemampuan Membayar Zakat PT. BRI Syariah Periode 2011-2018 Ritonga, Budi Yanti; Siregar, Budi Gautama; Windari, Windari
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 (775.073 KB) | DOI: 10.24952/jisfim.v1i2.3586

Abstract

Islamic financial institutions including PT. BRI Syariah from the financial statements determines the amount of zakat of the company because in Islam one of the objectives of financial reporting is for the purposes of zakat. This research is a quantitative research. The collection technique used in this study was secondary data as many as 32 samples. The data collection technique is documentation. The data analysis technique used multiple linear regression methods, classical assumption tests, and hypothesis testing with data processing using the SPSS version 23 computer program. The results of the study partially (t test) stated that, ROA had a significant effect on the ability to pay zakat. ROE has a significant negative effect on the ability to pay zakat. BOPO has a significant negative effect on the ability to pay zakat. Simultaneous research results (F test) states that ROA, ROE and BOPO affect the ability to pay zakat. While the results of the coefficient of determination (R2) ROA, ROE and BOPO are able to influence the ability to pay zakat. Keywords: ROA, ROE, BOPO, Ability to Pay Zakat
Persepsi Masyarakat Terhadap BAZNAS Labuhan Batu (Studi Kasus Masyarakat Labuhan Batu Desa Sei Sentosa) Damayanti, Ayu; Windari, Windari; Nasution, Ja'far
Journal of Islamic Social Finance Management Vol 4, No 1 (2023): JANUARI-JUNI 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jisfim.v4i1.8244

Abstract

Abstrak Penelitian ini dilatarbelakangi oleh masyarakat Desa Sei Sentosa dalam membayar zakat melalui BAZNAS Labuhan Batu, yang mana jumlah penduduk desa ini mayoritas muslim serta penghasilan masyarakat potensinya sangat tinggi sekali, tetapi ternyata ini hanya menjadi potensi saja belum terealisasikan. Tujuan penelitian ini untuk mengetahui bagaimana persepsi masyarakat terhadap BAZNAS Labuhan Batu di Desa Sei Sentosa. Penelitian ini menggunakan data kualitatif dalam bentuk deskriptif. Adapun hasil pada penelitian ini menunjukkan bahwa masyarakat masih banyak yang kurang paham akan pentingnya fungsi, tujuan dan manfaat dalam pembayaran zakat melalui BAZNAS Labuhan Batu. Sebagian besar masyarakat juga beranggapan membayar zakat melalui BAZNAS Labuhan Batu kurang afdhol (berkah) dibanding memberikan langsung kepada yang berhak, lalu jarak juga yang menjadikan alasan masyarakat karena lokasi BAZNAS Labuhan Batu ini jauh dari jangkauan Desa Sei Sentosa, kemudian rasa kurang percaya masyarakat akan tanggung jawab BAZNAS Labuhan Batu terhadap pengelolaan dana zakat. Diharapkan BAZNAS Labuhan Batu lebih mengoptimalkan promosi dan meningkatkan kepercayaan publik agar lebih banyak masyarakat yang percaya terhadap eksistensi BAZNAS.Kata Kunci: Persepsi, Zakat, BAZNAS.                        AbstractThe background of this research is that the people of Sei Sentosa Village pay zakat through BAZNAS Labuhan Batu, where the population of this village is predominantly Muslim and the potential income of the community is very high, but it turns out that this is only a potential that has not been realized. The purpose of this study was to find out how the community perceives BAZNAS Labuhan Batu in Sei Sentosa Village. This research uses qualitative data in descriptive form. The results of this study indicate that many people still do not understand the importance of the functions, objectives and benefits of paying zakat through BAZNAS Labuhan Batu. Most people also think that paying zakat through BAZNAS Labuhan Batu is less afdhol (blessing) than giving directly to those who are entitled to it, then the distance is also the reason for the community because the location of BAZNAS Labuhan Batu is far from the reach of Sei Sentosa Village, then the community's lack of trust in responsibility BAZNAS Labuhan Batu responsible for the management of zakat funds. It is hoped that BAZNAS Labuhan Batu will optimize promotions and increase public trust so that more people believe in the existence of BAZNAS.Keywords: Perception, Zakat, BAZNAS.
Does Reading Increase the Younger Generation's Intention to Use Islamic Non-Bank Financial Products? Windari, Windari; Hardana, Ali; R Hutagalung, Muhammad Wandisyah; Lestari, Sry; Fitrah, Fitrah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 5 No. 4 (2023): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v5i4.4383

Abstract

Islamic financial institutions have traditionally been dominated by the banking sector. Non-Bank Financial Institutions (NBFIs) actually offer options to meet the various financial needs of the general people. A highly potential target market for Islamic Non-Bank Financial Institutions is the younger Muslim population. This study aims to investigate the potential impact of literacy on young Muslims' inclination to use products offered by non-bank financial institutions. This study uses a quantitative approach using simple linear regression analysis on 138 Muslim youth in North Sumatra. The results of the study demonstrate that the intentions of the younger generation of Muslims to utilize products from Islamic Non-Bank Financial Institutions are positively and significantly influenced by literacy. The official and informal forms of education and socialization play a significant role in increasing the literacy rate of the younger Muslim generations.
Kontrak Jasa : Ijarah dan Ijarah Muntahiyah Muntahiya Bit Tamlik Windari, Windari
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 1 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i1.11068

Abstract

Ijarah merupakan salah satu jenis aktivitas manusia dalam bidang muamalah. Ijarah adalah salah satu jenis perjanjian sewa guna usaha dimana pihak yang menyewakan menerima gaji atau upah dan pihak yang menyewakan mendapatkan keuntungan dari barang yang disewanya. Ijarah terdiri dari, ijarah dan Ijarah Muntahiyah Muntahiya Bit Tamlik (IMBT). IMBT merupakan gabungan akad ijarah dan murabahah, menawarkan banyak manfaat bagi pelaku ekonomi, namun masih banyak pihak yang meragukannya. Terdapat perbedaan mengenai pelaksanaan peralihan kepemilikan atas obyek sewa pada IMBT, pengalihan obyek sewa hanya dapat dilakukan dilakukan jika akad ijarah telah selesai. Tujuan dari penelitian ini untuk menganalisis akad Ijarah dan IMBT. Penelitian ini merupakan penelitian kepustakaan, menggunakan metodologi kualitatif. Metodologi yang digunakan dalam penelitian ini melibatkan pengumpulan informasi tentang ijarah dan IMBT dari buku, jurnal, dan sumber lain yang mendukung temuan tersebut. Temuan penelitian menunjukkan bahwa hukum akad Ijarah dan IMBT diperbolehkan berdasarkan hukum Islam dan hukum positif di Indonesia.
DETERMINAN MINAT PESERTA DIDIK DALAM MEMILIH PRODI DI PERGURUAN TINGGI DIMASA PANDEMI Windari, Windari; Lestari, Sry
Tazkir: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 9, No 1 (2023)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tazkir.v9i1.4699

Abstract

The purpose of this study was to determine the determinants of student interest in choosing the Islamic Banking Study Program at IAIN Padangsidimpuan, because of the interest in entering higher education, there was a decrease in the number of students during this pandemic by up to 30%. This research method is a descriptive qualitative method, namely to find determinants of student interest in choosing Islamic banking study programs. The sample of this research is 97 high school students (SMA/SMK) and (MAN/Pesantren), descriptive statistical analysis technique in the form of cross tabulation, graph, average and frequency. The results of this study can be seen from internal factors and external factors from the dimensions of 3 aspects, namely aspects of knowledge, religiosity, and environment. The internal factor of high school and vocational students' interest in choosing the Islamic Banking Study Program at IAIN Padangsidimpuan during the pandemic, was in the low category at 79.38%, and the medium category at 20.62%. Meanwhile, the interest of Islamic Boarding School and MAN students is in the medium category by 94.80%, and the low category by 5.20%. External factors, the interest of high school and vocational high school students in choosing the Islamic Banking Study Program at IAIN Padangsidimpuan during the pandemic, was in the medium category at 77.31%, and the low category at 20.69%. Meanwhile, the interest of Islamic Boarding School and MAN students is in the low category by 5.20%, and the medium category by 94.80%.
ANALYSIS OF ACCOUNTING TREATMENT OF GOLD PAWN LOANS AT ISLAMIC BANKS IN PADANGSIDIMPUAN Nasser Hasibuan, Abdul; Efendi, Sulaiman; Windari, Windari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.387

Abstract

Accounting is the art of recording, classifying and summarizing events and transactions of a financial nature in an efficient manner and in the form of units of money, and interpreting the results of the process. Accounting as an information system that identifies, records and communicates economic events of an organization to interested parties. Gold pawning is a financing product on the basis of collateral in the form of gold as an alternative to obtain financing quickly. Gold pawn loans are non-refundable loan facilities with gold guarantees with the obligation to borrow at once or in installments within a certain period of time in accordance with the agreement of the lender and the pawner.
Overlapping Analysis of People's Housing Savings Program (Tapera) and Additional Service Benefits (MLT) According to Legal Perspective in Indonesia Windari Windari; Sapto Hermawan
International Journal of Law, Crime and Justice Vol. 1 No. 2 (2024): June : International Journal of Law, Crime and Justice
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijlcj.v1i2.165

Abstract

The Public Housing Savings Program or what is known as Tapera has become a national polemic which is starting to become unsettling among the Indonesian people. The People's Housing Savings Management Agency (BP Tapera), which until now seems to only collect public funds through savings with a savings scheme that is still unclear. By looking at this problem, the author found that the Additional Service Benefits program that previously existed and could run exactly the same as the Tapera program with income tax cuts for each taxpayer, this shows that it would be more effective if there was just one program so that there would be no inequality. According to the Minister of Manpower's Regulation regarding the procedures for granting, requirements and types of additional service benefits, it is stated that the type of additional service benefit can be in the form of a housing mortgage, which to date not all people use.
PEMAHAMAN DAN PELAKSANAAN NILAI-NILAI AKUNTANSI SYARIAH PADA PRAKTISI PEGADAIAN SYARIAH (STUDI KASUS PADA PT. PEGADAIAN SYARIAH SE-KABUPATEN TAPANULI BAGIAN SELATAN) Windari, Windari
AL-QARDH Vol 3 No 2 (2018): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the understanding and implementation of Islamic accounting values in sharia pawnshop practitioners. Data sources used by all employees of PT. Pegadaian Syariah District of South Tapanuli with a total of 14 respondents. From the results of this study, it can be understood that the humanist value of the employer is very adequate, the under
ANALISIS DITERMINAN PERMINTAAN PEMBIAYAAN PEDAGANG MIKRO (STUDI KASUS PEDAGANG TRADISIONAL KOTA PADANGSIDIMPUAN windari, windari windari
AL-QARDH Vol 4 No 2 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to find out what are the determinants that influence the demand for financing micro traders, and which factors are the most dominant. The main sub-topic of this research is micro traders who are classified as UMKM, in the entire City of Padangsidimpuan, namely the pasar sagumpal bonang, pasar ucok kodok, pasar Impres Sadabuan pasar Saroha with 180 respondents. The technique used in this study is a qualitative analysis by describing or describing the actual state of the research object. The results of this study are the determinants that influence the demand for micro trader financing in the city of Padangsidimpuan, which are Capital Deficiency or business development, Easier / lighter administration, Banking Knowledge, and interest rates / profit sharing. Whereas the determining factor which is the most dominant in influencing the demand for financing is easier / lighter administration.
Pengembangan Karakter dan Literasi Numerik dalam Pembelajaran Matematika Pada Siswa di SDN Sidasari 01 Kecamatan Sampang Kabupaten Cilacap Windari, Windari; Wiyani, Novan Ardiy; Yumiati, Yumiati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i1.14559

Abstract

Karakter peserta didik, sebagai dimensi kejiwaan dan budi pekerti, memiliki peran sentral dalam dunia pendidikan dan menjadi dasar kekuatan bangsa Indonesia. Meskipun pendidikan karakter mengalami penurunan perhatian, SDN Sidasari 01 berhasil menciptakan keunggulan dengan mengintegrasikan pembelajaran Matematika dalam kegiatan sehari-hari, membentuk karakter kreatif, mandiri, dan ulet. Penelitian ini bertujuan mendeskripsikan langkah-langkah pembentukan karakter serta karakteristik yang muncul dalam pembelajaran matematika di SDN Sidasari 01. Selain itu, penelitian ini mengeksplorasi pengembangan literasi numerik pada siswa kelas atas. Metode penelitian kualitatif dengan fokus pada pengembangan karakter dan literasi numerik melibatkan wawancara, observasi, dan studi dokumen. Hasilnya diharapkan memberikan wawasan baru tentang pendidikan karakter melalui pembelajaran Matematika, solusi untuk mengatasi kesulitan peserta didik, dan kontribusi pada peningkatan mutu pendidikan, khususnya matematika.
Co-Authors Abdul Nasser Hasibuan Abdul Razak, Dzulasjastri Ahmad Ramadhan Ahmad Ridha Alfadri, Ferri Ali Ali Ali Hardana Ananda Anugrah Nasution Annam, Rahmad Annida Karima Sovia Arif Ariyansyah arjun arjun Asnidar Asnidar Azhari Akmal Tarigan Berlian, Siti D Suryatman Damayanti, Ayu Damri Batubara Dewi Mayangsari Duma, Duma Fitrah Fitrah, Fitrah Hamna, Fitri Harahap, Halimatussadiah heni mutiara Ikhwanuddin Harahap Iltiham, Muhammad Fahmul Irmatriyanti Irmatriyanti Karlina Karlina lestari, sry lestari M. Ridwan Maha, Ninka Mala Marini Susanti Hamidun Masra Latjompoh Muhammad Arif Muhammad havis Muhammad Nizar Muhammad Wandisyah Hutagalung Mujahidah, Sa'adah Nasution, Elga Nasution, Ja'far Novita Sari Permatasasri, Indah Rashed, Azhar Rashed Replita, Replita Ritonga, Budi Yanti Ruslina Dwi Wahyuni Sapto Hermawan Sari, Heny Purnama Sarmiana Batubara SIREGAR, BUDI GAUTAMA Siregar, Zein Armila Sulaiman Efendi Siregar suniti suniti syuaib nasution Tussadiah, Halima Wiyani, Novan Ardiy Yumiati