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Pengaruh Ukuran Perusahaan, dan Leverange Terhadap Praktik Income Smoothing pada Bank Syariah Harianto, Syawal; Amin, Haris Al; Indah, Yusmika
Jurnal EMT KITA Vol 4, No 2 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.136

This research is to know the effect of firm size, and financial leverage to Income Smoothing practices is Islamic Banks.Â The data used is the secondary data with sourced from annual report data published by Islamic commercial banks and syariah business unit during 2016-2018 periods, samples research are 54 (fifty four) bank. Data analysis method using eviews with the fixed effect model. The result of the research shows that the simultan firm size and financial leverage have significant effect on Income Smoothing in Islamic banks.the partially, firm size an financial leverage has a positive and significant effect on income smoothin practices in Islamic banks City. The determination test result is 55%.Â Keywords: Firm Size, Financial leverage, Income Smoothing.

Model Penyaluran Zakat Sebagai Instrumen Keuangan Sosial untuk mencapai Maqashid Syariah dengan menggunakan Pendekatan Analytic Network Process Harianto, Syawal; Marliyah, Marliyah; Fuadi, Fuadi; Amin, Haris Al
Jurnal EMT KITA Vol 5, No 1 (2021): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i1.355

Islam requerer tompay zakat for wellbeing of Islamic people. Zakat is the forth of Islamic pillars. The contribution of zakat and maqashid syariah has the direct relations. This study aimed to know the relevale of zakatâ€™s contribution to reach maqashid syariah with ANP method. ANP method is used to completed the problem in decomposition of synthesis and criterion scale. The study I s used techniques purposive sampling. Responden the study is expert and knowledgeable in this field (zakat). The result of this study showed the rank of each criterion from senif contribution of zakat. Senif fakir criterion is that haveâ€™nt anything. Senif miskin criterion is people that have the money less than the nisab. Senif amil criterion is mukallaf. Senif muallaf criterion is the new people in Islam religion. Senif gharimin criterion is the owed for his life. Senif fisabilillah criterion is established the dakwah center. Senif Ibnu sabil criterion is musafir for wealfare. The priority of maqashid syariah in senif contribution of zakat is religions. Then the priority contribution of zakat to reach maqasid syariah is fakir. The contribution of zakat should be distributed better for the welfare of muslims.

Struktur Pasar dalam Pandangan Islam Amin, Haris Al; Marliyah, Marliyah; Harianto, Syawal; Husna, Asmaul; Waqqosh, Abi
Jurnal EMT KITA Vol 5, No 2 (2021): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.448

Market structure in Islam is based on the principle of freedom, including in carrying out economic activities but is still limited by rules without neglecting the principles of responsibility and justice. Fair in this case is not detrimental to consumers or producers, related to producer surplus and consumer surplus. In Islam, Muslims are encouraged to try anything as long as they are still within the corridor of sharia, meaning that as long as the effort does not violate the provisions stipulated by Allah SWT. Likewise, in terms of carrying out economic activities, everything is permissible as long as it does not violate these rules. One of the economic activities can be seen in the market, where sellers and buyers meet to make transactions for goods or services, both in the form of production and pricing.

Analisis Tingkat Literasi Nasabah Bank Syariah Pada Kontrak Murabahah Husna, Asmaul; Marliyah, Marliyah; Amin, Haris Al; Saputra, Julfan; Syarvina, Wahyu
Jurnal EMT KITA Vol 5, No 2 (2021): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.449

The purpose of this research is to examine the level of understanding of Islamic bank customers who have entered into murabahah contracts, as well as the factors that influence customer decisions to use Islamic banks for murabahah financing. 45 Islamic bank customers who have taken murabaha financing were selected as samples. The data used is primary data collected from customers who have taken murabaha credit through surveys and direct interviews. Qualitative analytical approach was used in data analysis. The findings show that customers are not aware of the murabahah financing arrangements.

Struktur Pasar dalam Pandangan Islam Amin, Haris Al; Marliyah, Marliyah; Harianto, Syawal; Husna, Asmaul; Waqqosh, Abi
Jurnal EMT KITA Vol 5 No 2 (2021): JULY-DECEMBER 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.448

Market structure in Islam is based on the principle of freedom, including in carrying out economic activities but is still limited by rules without neglecting the principles of responsibility and justice. Fair in this case is not detrimental to consumers or producers, related to producer surplus and consumer surplus. In Islam, Muslims are encouraged to try anything as long as they are still within the corridor of sharia, meaning that as long as the effort does not violate the provisions stipulated by Allah SWT. Likewise, in terms of carrying out economic activities, everything is permissible as long as it does not violate these rules. One of the economic activities can be seen in the market, where sellers and buyers meet to make transactions for goods or services, both in the form of production and pricing.

PENGARUH LITERASI KEUANGAN DAN INFORMASI AKUNTANSI TERHADAP MINAT MENGGUNAKAN PEER TO PEER LENDING SYARIAH PADA MAHASISWA TATA NIAGA Tillah, Atia; Amin, Haris Al; Halim, Abdul
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6045

Abstract: This research was conducted on Commerce Students at the Lhokseumawe State Polytechnic. This research aims to determine the influence of financial literacy and accounting information on interest in using sharia peer to peer lending among Commerce Students. In this research, data was collected using tools in the form of observations, interviews and questionnaires for 101 respondents using a simple random sampling technique, which aims to determine the respondents' perceptions of each variable. The type and source of data in this research is quantitative research, primary and secondary data sources. The analysis used includes data instrument tests (validity and reliability tests), multiple linear regression analysis, classical assumption tests (t test, F test, and coefficient of determination). From the research results, it can be seen that the variables of financial literacy and accounting information have a significant or positive effect simultaneously on interest in using sharia peer to peer lending. From the t test, the results showed that financial literacy had a significant effect on using sharia peer to peer lending and my information had a significant effect on interest in using sharia peer to peer lending.Keywords: Financial Literacy; Accounting Information; Sharia Peer to Peer Lending

PELATIHAN PENGADAAN BARANG/JASA DI DESA MELALUI SWAKELOLA Harianto, Syawal; Prihatin, Nanang; Fajri, Fajri; Amin, Haris Al; Herwinsyah, Reynold
Jurnal Vokasi Vol 2, No 1 (2018): April
Publisher : Politeknik Negeri Lhokseumawe

Pelatihan pengadaan barang/jasa di desa melalui swakelola ini diperuntukan bagi Tim pelaksana kegiatan (TPK) untuk Gampong Mesjid Punteuet, Desa Kuala, Desa Jambo Timu, dan Desa Alue Lim Kecamatam Blang Mangat. Tujuan dari penyelenggraan kegiatan Penerapan Ipteks anatara lain, Pertama Memberikan pengetahuan kepada para Tim Pelaksanan Kegiatan (TPK) agar dalam harga perkiraan sendiri sesuai dengan peraturan. Kedua memberikan pemahaman tentang pengadaan barang/jasa di desa dengan metode swakelola. Ketiga menjelaskan cara pengadministrasia dokumen pengadaan barang/jasa. Keempat memberikan pemahaman cara pengawasan dan kontrak dalam pelaksanaa pengadaan barang/jasa di desa melalui swakelola. Dengan adanya pelatihan ini diharapkan Tim Pelaksana Kegiatan tidak salah dalam proses pengadaan barang/jasa melalui swakelola baik dari segi proses, pelaksanaan, pengawasan, administrasi, dan pertanggungjawaban. Pelatihan diikuti 8 orang peserta, adapun khalayak sasaran peserta terdiri dari Ketua TPK dan angota TPK dari empat desa binaan. Adapun pelaksanaan kegiatan pelatihan ini dilakukan dengan menggunakan metode ceramah, tutorial, contoh kasus, dan diskusi. Hasil dari pelaksanaan kegiatan dievaluasi melalui posttest. Dari 8 peserta memiliki nilai rerata 90. Semua peserta antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan untuk meningkatakan akuntabilitas dan transparansi pengunaan dana desa. Peserta pelatihan juga menilai bahwa pelatihan ini penting dan sangat diperlukan bagi perangkat desa. Peserta pelatihan berharap pelatihan serupa dapat dilaksanakan kembali dengan peserta (audience) yang lebih banyak/luas, dan dengan topik lainnya.Kata Kunci: Pengadaan Barang/Jasa, Swakelola ,Tim Pelaksana teknis.

PELATIHAN AKUNTANSI KEUANGAN MASJID BERDASARKAN ISAK 35 Harianto, Syawal; Raihan, Rahmi; Faisal, Faisal; Halim, Abdul; Amin, Haris Al
Jurnal Vokasi Vol 8, No 1 (2024): Maret
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v8i1.5039

Manajemen aset dan keuangan masjid yang penuh tanggung jawab mencakup tidak hanya pemeliharaan aset agar tetap baik dan berfungsi optimal, tetapi juga penggunaan dana secara efisien untuk kesejahteraan dan kemakmuran masjid. Tujuan pelaksanaan program pengabdian masyarakat ini adalah untuk melakukan pendampingan dan pelatihan penerapan sistim informasi akuntansi masjid pada pengurus takmir beberapa masjid di Kota Lhokseumawe. Permasalahan yang dihadai mitra adalah catatan transaksi penerimaan dan pengeluaran dana masjid hanya dicatat secara manual dan sifatnya single entry. Pengelolaan dana masjid belum terstruktur sehingga sulit untuk dijadikan media informasi yang dapat digunakan sebagai bahan pengambilan keputusan strategis bagi pengembangan program kerja takmir dan yayasan masjid Baiturrahman pada periode kedepannya. Metode pelaksanaan yang dialakukan adalah melalui dua tahapan yaitu tahap perencanaan dan tahap pelaksanaan. Tahap pelaksanaan kemudian dioperasional menjadi pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid double entry dengan aplikasi excel. Pelaksanaan pengembangan dan penerapan sistim informasi akuntansi masjid. Pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid menggunakan sistim informasi akuntansi masjid. Hasil pengabdian masyarakat menginformasikan bahwa mitra telah mampu menginput transaksi berdasarkan nomer dan nama perkiraan pada siklus akuntansi masjid berbasis excel. Hasil juga menginformasikan adanya sistim informasi akuntansi masjid yang diterapkan oleh mitra dan sesuai dengan standar akuntansi keuangan ISAK 35 yang sangat membantu mitra dalam mengelola dana masjid secara transparan dan akuntabel

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