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Yusrizal
Institut Bisnis Dan Teknologi Pelita Indonesia
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Analisis Deskriptif Literasi Digital Keuangan Syariah dan Religiusitas terhadap Minat Adopsi Layanan Digital Berbasis AI pada Perbankan Syariah di Indonesia Muflihul Fadhil; Tedi Hermansyah; Faisal; Iskandar Muda; Andri Soemitra; Yusrizal
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 5 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i5.28852

Abstract

Penelitian ini bertujuan untuk menganalisis secara deskriptif bagaimana literasi digital keuangan syariah dan tingkat religiusitas masyarakat memengaruhi minat adopsi layanan digital berbasis kecerdasan buatan (Artificial Intelligence/AI) pada perbankan syariah di Indonesia. Dengan menggunakan pendekatan deskriptif kualitatif, penelitian ini menelaah berbagai sumber sekunder seperti laporan Otoritas Jasa Keuangan (OJK), Bank Indonesia (BI), publikasi Komite Nasional Ekonomi dan Keuangan Syariah (KNEKS), serta literatur akademik terkini yang relevan dengan tema digitalisasi dan ekonomi syariah. Hasil penelitian menunjukkan bahwa adopsi AI dalam perbankan syariah membawa perubahan signifikan terhadap cara bank memberikan pelayanan kepada nasabah, baik dalam efisiensi waktu, personalisasi layanan, maupun deteksi risiko. Namun, keberhasilan adopsi tersebut tidak hanya ditentukan oleh kesiapan teknologi, tetapi juga oleh tingkat literasi digital keuangan syariah dan nilai religiusitas masyarakat.Literasi digital membantu masyarakat memahami fungsi, keamanan, dan kehalalan layanan AI, sementara religiusitas memperkuat kepercayaan terhadap penerapan teknologi yang sesuai dengan prinsip syariah.Kombinasi keduanya menciptakan ekosistem perbankan digital syariah yang adaptif, transparan, dan berlandaskan nilai spiritual. Penelitian ini menegaskan bahwa penguatan literasi digital dan nilai religius masyarakat merupakan langkah strategis untuk mempercepat transformasi perbankan syariah di era digital. Dengan pemanfaatan AI yang etis dan sesuai maqāṣid al-syarī‘ah, sistem keuangan syariah Indonesia dapat tumbuh lebih inklusif, berkelanjutan, dan berdaya saing global.
Implementasi Konsep Keadilan dalam Akad Mudharabah: Studi pada Lembaga Keuangan Mikro Syariah Zulkarnaen, Zulkarnaen; Hakim Siregar, Lukmanul; Muda, Iskandar; Soemitra, Andri; Yusrizal
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.10184

Abstract

This study aims to analyze the implementation of the principle of justice (al-‘adl) in mudharabah contracts within Islamic Microfinance Institutions (LKMS) in Indonesia. The rapid growth of the Islamic economy demands the application of contracts that align with Islamic values, one of which is mudharabah—a partnership between the shahibul maal (capital provider) and the mudharib (entrepreneur)—based on fair and transparent profit-sharing principles. The research employs a qualitative method using a library research approach and a comparative analysis between the concepts of fiqh muamalah and modern regulations such as the DSN-MUI fatwas and OJK regulations concerning LKMS. The findings reveal that, conceptually, the mudharabah contract reflects the value of justice through the balance of rights and obligations between capital owners and business managers. However, in practice, LKMS still face several challenges, including institutional dominance in determining profit-sharing ratios (nisbah), low transparency in business reporting, and weak sharia supervision. These issues indicate a gap between the normative principles of fiqh muamalah and their regulatory implementation in practice. This study recommends the formulation of maqashid sharia-based contract frameworks, the enhancement of human resource capacity in fiqh muamalah and Islamic accounting, and the strengthening of the Sharia Supervisory Board’s function to ensure comprehensive implementation of justice in every contract.
Pengaruh Likuiditas, Solvabilitas, Profitabilitas Dan Biaya Operasional Terhadap Beban Pajak Penghasilan Badan Terutang Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2020 Yusrizal; Dewanti, Shendy; Sudarno, Sudarno; Wati, Yenny
Jurnal BANSI - Jurnal Bisnis Manajemen Akutansi Vol. 3 No. 1 (2023)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/bns.v3i1.462

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh likuiditas, solvabilitas, profitabilitas, dan biaya operasional terhadap beban pajak penghasilan badan terutang. Obyek penelitian ini pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Penelitian ini berbentuk penelitian deskriptif kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini adalah 41 perusahaan manufaktur sektor aneka industri yang terdaftar di BEI. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dan laporan keuangan tahunan semua perusahaan manufaktur sektor aneka industri yang terdaftar di BEI pada periode tahun 2016-2020 dan dapat diakses dari www.idx.co.id atau situs resmi masing-masing perusahaan. Hasil penelitian menunjukan bahwa: Likuiditas tidak berpengaruh terhadap beban pajak, Solvabilitas berpengaruh terhadap beban pajak, Profitabilitas berpengaruh terhadap beban pajak, Biaya Operasional berpengaruh terhadap beban pajak penghasilan badan terutang
Strategi Pengembangan Pariwisata Halal di Kabupaten Padang Lawas Utara Siregar, Nur Ainun; Yusrizal; Jannah, Nurul
As-Syirkah: Islamic Economic & Financial Journal Vol. 2 No. 2 (2023): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/fsv5sr48

Abstract

This research aims to find out the strategy for developing halal tourism in North Padang Lawas Regency, and how halal tourism is mapped. Where the method used in this research is a descriptive qualitative method. Using data collection methods, namely interview, observation and documentation methods. The analysis used is SWOT analysis, namely by looking for strengths, weaknesses, opportunities and threats in developing halal tourism in North Padang Lawas Regency. Based on the SWOT results that have been carried out, the highest value is obtained from the SO value, namely 3.014. Therefore, the SO strategy must be developed and implemented to the maximum extent possible in order to develop tourism in North Padang Lawas. halal tourism in North Padang Lawas Regency. The strategy for developing halal tourism in North Padang Lawas Regency has many strengths for developing halal tourism, where tourism development must be carried out in a focused and serious manner. The strengths that tourism in North Padang Lawas has to develop are the availability of food, places of worship for Muslims, how to dress for people who have covered their private parts, support from the government, as well as promoting halal tourism which will make it easier for people to know about tourism in Padang Regency. Old North.  
Does Sharia Investment Knowledge and Investment Experience on Choosing Sharia Mutual Fund Investment Through the Investor Lifestyle Santi Arafah; Yunanda Eka Putra; Iskandar Muda; Andri Soemitra; Yusrizal
MALIA: Jurnal Ekonomi Islam Vol 16 No 2 (2025)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v16i2.6243

Abstract

Introduction: This research aims to determine the effect of Sharia investment knowledge and investment experience in choosing Sharia mutual fund investment. Sharia investment has an important role in economic development, in the form of job creation, increasing income and purchasing power, equitable economic circulation and increasing gross domestic product (GDP). Methods: The sample in this research were 100 investors registered with the Indonesia Stock Exchange. The data analysis technique used in this research uses SEM-PLS analysis techniques. Results: The results of the research conducted with a confidence level of 95% based on sig. 5%, stating that sharia investment knowledge, investment experience and lifestyle effect decision making in choosing Sharia mutual fund investment. Conclusion and suggestion: investors must have a good understanding of sharia investment knowledge and investment experience that is harmonized with the lifestyle of investors in investing in Sharia mutual funds in order to avoid future losses and in order to provide good benefits in the present and future
Perencanaan dan Perhitungan Beban Pendinginan untuk Lobby Lift Hotel Luas 58m2 Yusrizal; Setiono, Iwan; Amanah, Ayu; Purnama, Dewa Tri Kusuma
Teknobiz : Jurnal Ilmiah Program Studi Magister Teknik Mesin Vol. 14 No. 1 (2024): Teknobiz
Publisher : Magister Teknik Mesin Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/teknobiz.v14i1.6540

Abstract

Fungsi utama sistem pengkondisian udara secara garis besar yaitu untuk memberikan kondisi nyaman yang dibutuhkan oleh penghuni yang ada didalamnya (comfort air conditioning). Sistem pendinginan udara telah menjadi suatu kebutuhan pokok bagi bangunan-bangunan besar. Pemilihan alat pengkondisian udara yang tidak tepat dengan kebutuhannya akan mengakibatkan pemborosan, baik itu energi maupun biaya yang cukup mahal. Perencanaan sistem tata udara diperlukan oleh seorang perancang untuk mengestimasi beban pendingin yang cukup akurat sebagai dasar untuk memperkirakan berapa besar kapasitas peralatan tata udara yang akan digunakan suatu ruangan. Pada penelitian ini terdapat beberapa langkah penelitian untuk menghitung beban pendinginan menggunakan metode CLTD. Metode ini diperkenalkan oleh ASHRAE pada tahun 1977. Dalam perhitungan ini,beban pendinginan dibagi menjadi dua yaitu, beban kalor ruangan (room total heat gain) dan beban kalor peralatan pengkondisian udara. Beban ruangan terdiri dari beban eksternal dan internal yang didalamnya terdapat beban kalor sensibel dan laten. Berdasarkan hasil perhitungan beban pendinginan menggunakan metode CLTD pada laporan ini dihasilkan total beban pendinginan sebesar 33.067 Btu/h. Dari perhitungan diatas, didapatkan beban pendinginan total sebesar 33.067 Btu/h dengan besar faktor keamanan sebesar 3.306,7 Btu/h, maka total beban pendinginan yang diperlukan adalah 36.373,7 Btu/hr. Dari hasil tersebut dapat disimpulkan bahwa unit FCU yang cocok untuk beban sebesar 36.373,7 Btu/h adalah FCNQ36MV14 dengan kapasitas 36.000 Btu/h.
Analisis Kontekstualisasi Surah Yusuf Ayat 46-48 dalam Kajian Ketahanan Pangan Sendi, Muhammad; Yusrizal; Rahmi Syahriza
Ta’wiluna: Jurnal Ilmu Al-Qur'an, Tafsir dan Pemikiran Islam Vol. 6 No. 2 (2025): Ta’wiluna: Jurnal Ilmu Al-Qur’an, Tafsir dan Pemikiran Islam
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian kepada Masyarakat (LP3M) IAIFA Kediri

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

Abstract

resources, climate change, environmental degradation and distribution inequality are both opportunities and challenges. An Islamic economics-based approach offers a holistic solution by emphasising the principles of social justice, moral responsibility and sustainability. The method used in this research is qualitative with a descriptive approach to analyse the concept of food security through the story of Prophet Yusuf in QS. Yusuf: 46-48, which highlights food management strategies such as crop storage during surplus periods to deal with crises. The results show that the Prophet Yusuf's strategy, which is based on careful planning, wise utilisation of resources and sustainable management, is relevant to be applied in the modern Indonesian context. The implementation of these Islamic economic principles is proven to support efficient natural resource management, improve food security and maintain ecosystem sustainability. Through the integration of environmentally friendly technology and Islamic values-based policies, Indonesia has a great opportunity to realise sustainable resource management in Indonesia.
Strategi Pengembangan Desa Wisata Halal di Kabupaten Samosir Sinta Aulia Haikal; Yusrizal; Muhammad Ikhsan Harahap
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.156

Abstract

The study aims to analyze the development strategy of the halal tourist village in the district of Samosir. The research was conducted using qualitative descriptive methods. Data was collected through semi-structured interviews of 17 informants obtained through purposive sampling techniques, closed questionnaires, and non-participant observations. Data is analyzed using descriptive analysis techniques and SWOT using IFAS and EFAS matrices. The results of the research showed that the internal factors that are the strengths of the development of Samosir halal tourism village are the potential of nature, regional culture, hospitality of the community, accessibility, facilities, and prices. While internal factors which are weaknesses are the professional SDM, supporting infrastructure, digital promotion, financial support, public participation, as well as the coordination of stakeholders. External factors that become opportunities include global halal tourist trends, central government support, accessibleness and infrastructures, information technology and digital marketing, interests of investment in the halal Tourism sector, and the empowerment of the village tourism community programmes. While the threats faced are competition of halal travel destinations, local tourist interests, synergy between stakeholder, regulatory support and policy risks, social conflict and resilience of the society, and risks of health crises and natural disasters. Future development strategies need to focus on internal turn-around towards balanced and sustainable growth and stability through enhanced SDM capacity, accelerated infrastructure, optimized digital promotion, increased public participation, and strengthened stakeholder coordination. The next strategy that can be applied is horizontal integration, which is to develop and integrate existing halal tourism products and services to be more complete and attractive to tourists.
Peran Sekretariat Badan dalam Pengelolaan Keuangan dan Aset Daerah: Sekretariat Bkad Kota Medan Astri Sri Rezeki Harahap; Yusrizal
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.556

Abstract

The purpose of this study is to find out what the role of the agency secretariat is in the management of regional finances and assets. In this study, the author uses a qualitative method with a descriptive approach. The BKAD Secretariat can be interpreted as a supporting unit that provides administrative and technical services to all parts of BKAD. The results of this study show that the Secretariat of the Regional Financial and Asset Management Agency (BKAD) plays a role as a unit responsible for coordinating and implementing regional financial and asset management policies. This role includes budgeting, supervising fund allocation, and managing and maintaining regional assets. The effectiveness of the BKAD Secretariat is very important in ensuring that the management of regional finances and assets is carried out appropriately, in accordance with laws and regulations, and transparently. In addition, the importance of communication between teams in every implementation of various activities or work of an organization.
Peran sektor industri manufaktur dalam mendukung gerakan green economy Suryani; Yusrizal
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 1 (2023): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i1.2461

Abstract

Konsep ekonomi hijau yaitu bentuk teknik secara keseluruhan dalam mengurangi krisis sosial, ekonomi dan lingkungan. Ekonomi hijau sendiri terbentuk dari pemikiran masayarakat yag metodologis, konseptualisasi, implementasi dan cara yang mengacu pada tindakan keberlanjutan, pemberantasan kemiskinan serta konflik sosial yang sering terjadi. Dalam penerapan green economy diperlukan perubahan gaya hidup baik bagi industri ataupun individu yang sudah jelas di sebabkan adanya krisis energi yang juga berdampak pada krisis ekonomi. Di sisi lain, menjaga iklim ekonomi dapat memberikan kesejahteraan bagi generasi berikutnya dengan menghasilkan produk yang tidak merusak sumber daya alam yang dimiliki. Pada dasarnya pembentukan ekonomi hijau di butuhkan konsistensi pelaksanaan lima prinsip diantaranya ekonomi hijau harus memberikan kesejahteraan bagi masyarakat, harus ada kesetaraan antar generasi, harus bisa memelihara, memulihkan, berinvestasi pada sumber daya alam, mendukung konsumsi pada generasi berikutnya dan memiliki sistem yang terintegrasi dan dapat dipertanggung jawabkan Tujuan penelitian ini dilakukan untk mengetahui peran industri manufaktur dalam gerakan green economy. Penelitian ini termasuk dalam kualitatif dengan teknik studi pustaka. Hasil penelitian menunjukkan bahwa kinerja manufaktur yang tinggi memberikan sumbangan terhadap perekonomian indonesia, tetapi dengan pemberlakuan green economi membuat industri manufaktur lebih mengutamakan kesejate
Co-Authors Adiman, Raja Multi Konvokesen Aditya Prayoga Akbar, Muhammad Tulus Alhaq, Hawari Amanah, Ayu Amini, Salisa Amries Rusli Tanjung Andi Oh Andi Sucipto Andri Soemitra Andri Soemitra Angel Angel Annisa Fajriani Antania Susanto Anton Anton Anton Aqwa Naser Daulay Ariana Ariyanto Arsyad Astri Ayu Purwati Astri Ayu Purwati Astri Sri Rezeki Harahap atika Azhari Yahya Baitulah Baitullah Balkhaya, Balkhaya Bord Nandre Aprila Budi Bahreisy Burhanudin Cardiana Cipta Ramadhani Damielly Salsabilla Dhara Meutuah Danu Alpin Gustio Debi Eka Putri Desmawati Desmawati Desnelita, Yenny Dewanti, Shendy Dewi, Nurul Aulia Dia Ananda Dian Mardiati Dini Dwi Ariska Eko Gani PG Elfa Eriyani Fadrul Fadrul Fadrul Faisal Faisal Syahputra Fanny Liani Fatmawati Fatmawati Febdwi Suryani Ferdy Saputra Ferdy Saputra Fira Nafisah Firman Alfathy Fitri Maghfirah Fitriadi, Nuzuli Fry Melda Saragih Gustientiedina Hadi Iskandar Hadi, Andre Pangestu Hadli Lidya Rikayana Hafis, Ade Hakim Siregar, Lukmanul Harahap, Bagus Hermansyah Harry Patuan Panjaitan Hasibuan, Vera Yunita Hawani Helly Aroza Siregar Helwen Heri Hisbullah, Muhammad Ali Ida Maryanti Silaban Indah Ciawi Intan Halifa Iqbal Irwanda IRWANSYAH Iskandar Muda Iskandar Muda Ismail Ismail Sangkala, Ismail Jabbar, Meuthia Aula Jamaluddin Juneris Juneris Keatrine Khaidir, Widya KHAIRUL ANWAR Khairul Insana Kurnia Amri, Maryama Laspida Harti Latifah Annisa Lilli Eprianti LINDAWATI Luciana Fransisca Mahyuddin Malik Ibrahim Marliyah Mary Onasis Hasri Mimelientesa Irman Minda Agustina Moeda, Fadillah Muflihul Fadhil Muhammad Faisal Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Muhammad Luthfi Hamzah Muhammad Salman Muhammad Yusuf Harahap Muhtadin Mujtaba M Momin Nata Aurellia Nelti Neti Budiwati Nicholas Renaldo Ningsih, Nur Widya Noviria Melati Kent Nur Hariyanti Nurarifah Aini Nurdini Nurhanifa Nurhanifa Nurhayati Nuribadah Nurul Jannah Nurul Yusyawiru Okalesa Okalesa Oktariani Oktariani Pangihutan Tua Manurung, Anto Sakti Pratiwi, Putri Khairani Purnama, Dewa Tri Kusuma Putra, Yunanda Eka Putri Dewi, Selvia Rahmi Syahriza Rambe, M. Faiz Azhar Ramil Abbasov Ramziati Rasyid, Laila Muhammad Refina Zulita Restu Hayati Ribkha Ribkha Robert Marlyn Roni Putra Adi Samtria Santi Arafah Sarli Rahman Sastro, Marlia Sayyid Ahmad Asshidiqi SEGATI, AHDA Sela Azkia Sendi, Muhammad Septi Solekhatun Setiono, Iwan Sholid, Rolly Gios Silalahi, Purnama Ramadani Sinta Aulia Haikal Siregar, Nur Ainun Siregar, Tetty Handayani Siti Hajar Bahzar Sitompul, Silvia Sari Sri Hartati Simatupang Sri Ramadhani Sriutaminingsih Sudarno Sudarno Sudarno Sudrajat, Danu Sufyanto Suhardjo Suharti Sulistian, Fahmi Sumara, Andry Rivan Suriyanti, Linda Hetri SURYANI Suyono Syarbaini, Ahmad Muhaisin B. Tambunan, Khairina Teddy Haryadi Tedi Hermansyah Tedi Maliyunda Tiara Sukmawati Tiarlenta T Pardosi Timor, Adri Flouren Vanesa Vanesa Wati, Yenny Widari Hikmanda Widjiantoro, Surya Tegar Wiko Antoni Yandianus Dominikus Daeli Yasih Williansari, Yash Williansari Yenny Wati Yenny Wati Yerisma Welly Yuni Friska Yusnita Octafilia Th. A. Y. I Yusnita Octafilia Theresia A Yesu Infante Zakiah Rahmi Siagian Zulkarnaen Zulkarnaen