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All Journal Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Ekonomi Islam JURNAL PENDIDIKAN TAMBUSAI EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Ekonomi Efektif JURNAL MANAJEMEN AKUNTANSI (JUMSI) Moneter : Jurnal Keuangan dan Perbankan Aktiva: Journal Of Accountancy and Management IIJSE
Juliati Nasution, Yenni Samri
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Potensi dan Tantangan Perkembangan Asuransi Syariah Berdasarkan Roadmap Perasuransian Indonesia Khasanah, Nurul; Juliati nasution, Yenni Samri; Fadhila Rahma, Tri Inda
Jurnal Ekonomi Efektif Vol. 7 No. 1 (2024): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v7i1.44180

Abstract

Tujuan studi guna menggali kemampuan serta rintangan dalam pengembangan asuransi syariah berlandaskan roadmap perasuransian Indonesia. Metode penelitian yang dipakai adalah deskriptif kualitatif non-eksperimental melalui teknik pengumpulan data kualitatif. Analisis data dilakukan menggunakan alat analisis SWOT untuk mendapatkan pemahaman yang mendalam tentang kondisi asuransi syariah berdasarkan roadmap perasuransian.Berdasarkan hasil analisis SWOT, terdapat beberapa temuan penting. Matriks Internal Factor Analysis Summary (IFAS) menunjukkan nilai sekitar 3,347, menandakan potensi yang sedang untuk asuransi syariah. Sementara itu, Matriks External Factor Analysis Summary (EFAS) menunjukkan nilai sekitar 2,978, menunjukkan tantangan yang rendah bagi perkembangan asuransi syariah.Asuransi syariah membutuhkandorongan yang kuat dari regulasi pemerintah untuk menegaskan keabsahan hukum setiap kegiatan yang dilakukannya. Salah satu tantangan utama adalah rendahnya kepahaman masyarakat Indonesia aras ide dan keuntungan dari asuransi syariah, yang menghambat adopsi produk ini. Oleh karena itu, strategi perlu dirancang untuk meningkatkan penetrasi pasar asuransi syariah dan memperluas pemahaman masyarakat terhadap manfaatnya.Secara keseluruhan, pertumbuhan asuransi syariah di Indonesia cukup pesat, didukung oleh faktor-faktor pendukung dan strategi pengembangan yang tepat. Peran pemerintah dalam mengatur regulasi yang mendukung juga sangat penting untuk memastikan keberlanjutan dan pertumbuhan industri ini.
Analisis Praktik Zakat Sebagai Pengurang Penghasilan Kena Pajak (Studi Kasus BAZNAS Kabupaten Deli Serdang) Aulia, Jihan Luthfi; Juliati Nasution, Yenni Samri; Nurwani, Nurwani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3673

Abstract

Tax and zakat are similar because both function as a collection tool. As a solution so that obligatory zakat is not exposed to the double burden and both obligations are carried out by Muslims without burdening them, the government issued a regulation, namely law No. 23 of 2011 on zakat management. This study aims to answer how the application of zakat as a deduction of taxable income in BAZNAS Deli Serdang, what are the inhibiting factors and efforts made in the application of zakat as a deduction of taxable income. Researchers used qualitative research with descriptive approach. Types and sources of data in this study consisted of primary and secondary data. Primary Data comes from interviews, while secondary data comes from books, journals, laws, evidence of Zakat deposits, and others. Furthermore, the data collection methods used are observation, interviews, documentation. In analyzing the data through four stages, namely: data collection, data reduction, data presentation, and conclusion. The results showed that the application of zakat as a deduction for taxable income in BAZNAS Deli Serdang has not been fully implemented, due to several obstacles, namely the lack of awareness of Muslims to pay zakat in BAZNAS, the lack of public knowledge about the function and usefulness of zakat and lack of trust in BAZNAS, has not fully provided evidence of Zakat deposits to muzakki, the absence of an appeal from the central BAZNAS regarding the regulation to BAZNAS Deli Serdang. The settlement efforts that will be carried out by BAZNAS Deli Serdang regency are publishing a bulletin/brochure on zakat as a deduction for taxable income, conducting socialization on zakat management, and providing proof of Zakat deposit to each muzaki.
ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PONDOK PESANTREN MODERN AL-HASYIMIYAH DARUL ULUM Daulay, Yusrina; Juliati Nasution, Yenni Samri; Syafina, Laylan
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 5 No. 1 (2024): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v5i1.2690

Abstract

The purpose of this study was to determine the method of recording financial statements at Pondok Pesantren Modern Alhasyimiyah Darul Ulum. Qualitative research is used as a research method. The sources of information used are important information obtained through direct meetings and optional information obtained from related reports. The area of this examination is North Padang Lawas. The phenomena that occur in the school of Modern Islamic Boarding School Alhasyimiyah Darul Ulum have not been by PSAK 45 regulations. The data sources conducted by researchers are interviews, documentation, and observation at Modern Islamic Boarding School Alhasyimiyah Darul Ulum and the techniques used by researchers to collect data are data sorting, data presentation, and data verification. The results of the research at the Modern Islamic Boarding School Alhasyimiyah Darul Ulum are currently not following the bookkeeping data framework plan at the Islamic Living School which is not by PSAK 45, considering that there are still a few financial statement data framework reports that are not made by the pesantren, especially the Money Position Report, Explanation of Income, Notes on Fiscal Summary.
Analisis Efektivitas Pengelolaan Pendapatan Objek Wisata Sawah Pure Tanjung Morawa Deli Serdang Pertiwi, Tri Bagus; Juliati Nasution, Yenni Samri; Nurwani, Nurwani
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.15146

Abstract

This research aims to measure the effectiveness of income from the Punden Rejo Tanjung Morawa Deli Serdang rice fields tourist attraction, the type of research used is qualitative research with a descriptive approach. With data collection methods, namely interviews, documentation and observation. This research was conducted to see, assess and analyze the success of pure tourism destination revenue management in increasing regional income. Based on the results of the analysis of the effectiveness of the income of the Punden Rejo rice field tourist attraction, it is said to be less effective because in January it was 99.2%, based on the percentage criteria, the criteria are quite effective, while the percentage of effectiveness is most drastic in November, namely 71% based on the criteria in this percentage. then it is categorized as ineffective. If you look at the percentage in 2023, it is in the less effective category because it shows an average of 76.6%. This is because the number of visitors and income at the Punden Rejo rice field tourist attraction counter has decreased every month. This decrease is possible because there are still problems where human resources have not been maximized in supporting the development of rice field tourism in the village and have not been maximized in organizing financial management and marketing. . income from rice field tourism objects has decreased, thus affecting the effectiveness of tourism income. Promotion to the surrounding community also needs to be strengthened with digital marketing so that progress in managing rice field tourism can be maximized.
Correction of Sharia Value Added Concept: Considering Theoretical Basic Concepts of Accounting Financial Reports Rahmi, Wasih Latuh; Juliati Nasution, Yenni Samri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3908

Abstract

Sharia value added involves high ethical principles in business, such as not being involved in usury (interest), gambling, or other illicit activities. This can provide trust and satisfaction to consumers who value the moral aspects of business transactions. This study aims to find out how Sharia accounting principles underlie sharia added value, the distribution of welfare for limited groups, and efforts to improve and correct the concept of sharia added value. This study uses a qualitative research method that describes data using a series of sentences. The method used in this research is the descriptive method. The descriptive method is a method whose data sources are words, pictures, and data from books, journals, and other scientific works. The results of this study are that there are several principles of Sharia accounting that underlie Sharia value added including the principle of justice (adl), the principle of justice, the principle of responsibility, then the principle of transparency, and the principle of togetherness, and the principle of prohibition of usury (qardh). Efforts to improve the correction of the concept of Sharia value-added can be done by clarifying the weaknesses and challenges that exist in the concept of Sharia value-added, perfecting performance indicators by evaluating and improving the performance indicators used in measuring Sharia value-added, training, and industry collaboration with Islamic financial institutions, companies, and supervisory institutions to develop better standards, guidelines, or frameworks.
Co-Authors Ananda, Putri Andrina, Raissa Puan Aulia, Jihan Luthfi Daulay, Yusrina Dessy Rahmadani Fadhila Rahma, Tri Inda Hasibuan, Indra Mualim Imsar, Imsar Laylan Syafina Maulida, Sri Aqilah Mutohir Sitorus, Taufiq Fazar Nasution, Alya Elva Lianda Nurul Khasanah, Nurul Nurwani Nurwani, Nurwani Pertiwi, Tri Bagus Rahmi, Wasih Latuh Siagian, Dina Mardiana Tambunan, Khairina Tanjung, Ahmad Fuadi Tanjung, Siti Nur Aminah Tuti Anggraini Wibowo, M Padeli Wibowo, Muhammad Rizky Yahya, Muhammad Faishal Zamzam, Ayu Raudah Zuhri, Rasyid Ahmad