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TA’AWUN PATTERN OF GOVERNANCE OF HAJJ FUNDS IN THE MINISTRY OF RELIGION OF THE REPUBLIC OF INDONESIA Nasution, Nursanita; Unti, Ludigdo; Gugus, Irianto; Zaki, Baridwan
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.3

Abstract

The purpose of this study is to understand how the practice of Hajj fund management in the Ministry of Religion of the Republic of Indonesia (Kemenag RI), especially in the Sub directorate of Hajj Implementation Services (BPIH). The hajj fund was questioned by the community because of the lack of clarity in its management and indications of fraud and it was proven by the arrest of the Minister of Religion as the mandate holder of the Hajj fund in the Indonesian Ministry of Religion in 2006 for violating Law No.31 of 1999. Reform of governance of Hajj funds has not shown significant results.            This study uses an interpretive method, specifically an ethnometodology approach to reveal the daily ways in which actors in subdir BPIH in the Indonesian Ministry of Religion run or initiate their culture (Garfinkel, 1967). The data used are the results of interviews and observations.             This study found a pattern of ta'awun in the governance of the utilization of Hajj funds. The utilization of the Hajj fund is permitted by the MUI fatwa, but the pilgrims do not get a return because it is not difficult to reach the large and wide number of pilgrims in Indonesia. But the advancement of information technology with the existence of virtual accounts helps the Ministry of Religion in promoting transparency. The funds used to finance the organization of the Hajj (BPIH) are from direct costs and indirect costs. The use of this term only applies to the Ministry of Religion which is different from the understanding of accounting. Direct cost is funds deposited by pilgrims while indirect costs are funds from the optimization of deposit funds and efficient hajj. In practice the money paid by pilgrims at the beginning of registration is only to get a seat, in the year of their departure the direct cost of the amount of the BPIH for the year of departure determined by the Ministry of Religion and the House of Representatives must be paid off. In the operational implementation of the pilgrimage the lack of funds using indirect cost funds is the result of optimizing the hajj funds collected by the Ministry of Religion both from the deposit of unregistered pilgrims and the results of the efficiency of the previous year's hajj funds. Actors in subdir BPIH as Hajj fund managers agreed to understand that the use of indirect funds is indeed very much needed and is a subsidy to the form of ta'awun or help each other to help fellow prospective pilgrims.
The Effect of Macro-indicators and Profit Sharing on Mudharabah Deposits: Evidence from Indonesia Stalia, Sela; Sunarsih, Uun; Nasution, Nursanita; Mustika, Maya; Ardheta, Preztika Ayu
Research of Islamic Economics Vol. 1 No. 2 (2024): JANUARY 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rie.v1i2.173

Abstract

This research seeks to ascertain how interest rates, GDP, and profit-sharing relate to mudharabah savings in Islamic commercial banks. This study employs a quantitative research design and measures its findings using a panel data regression approach. Sharia commercial banks that registered with the Financial Services Authority (OJK) between 2016 and 2020 make up the research population. There were 180 observations in total in this study because the sample was chosen using the purposive sampling method and included a total of nine Sharia commercial banks. This study employed secondary data, specifically quarterly financial reports. The study's findings demonstrate that mudharabah deposits benefit from interest rates. Mudharabah benefits from the amount of profit sharing. deposits. Mudharabah deposits are positively impacted by the GDP. It is well recognized that the amount of mudharabah savings is influenced by GDP, a measure of people's income. The managerial ramifications of how GDP, profit-sharing, and interest rates affect mudharabah deposits can be very significant in a financial context. Interest rates, income uncertainty, and risk management minutes. Profit sharing, compliance with Sharia principles, and product development and portfolio management.
Tabarru’ underwriting funds: Assessing the influence of investment income and insurance premiums on sharia insurance performance in Indonesia Nasution, Nursanita; Nurhali, Alfi; Faruqi, Faris
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v5i3.928

Abstract

This study analyzes the impact of investment and premium income on the Tabarru underwriting funds of Islamic insurance in Indonesia from 2015 to 2018. It employs a quantitative approach, utilizing descriptive statistical methods with Eviews software. The research focuses on Sharia insurance companies registered with the Financial Services Authority (OJK) during this period. The study analyzed data from 19 Islamic insurance companies, focusing on the impact of investment and premium income on Tabarru underwriting funds. The main findings are as follows: First, investment income significantly positively affects the Tabarru funds. Secondly, premium income does not have a significant impact, indicating that premiums align with the level of risk. Public interest statement The findings indicate that Islamic insurance companies in Indonesia should prioritize optimizing their investment strategies to increase their Tabarru underwriting funds. By enhancing investment returns, these companies can reinforce their financial stability and offer improved ser
PENINGKATAN HASIL BELAJAR SISWA MELALUI METODE PEMBELAJARAN MAKE A MATCH Khasanah, Khasanah; Nasution, Nursanita; Utari, Anna Indah; Yustantina, Eka Yunita
Akademika Vol 14 No 01 (2025): Akademika : Jurnal Teknologi Pendidikan
Publisher : Akademika : Jurnal Teknologi Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/ak.v14i01.4443

Abstract

This research aims to determine the application of the Make a Match learning model in improving basic culinary learning outcomes and the quality of student learning after applying the Make a Match learning model in the Basic Culinary subject. This research involved 35 class X Catering 1 SMKN 3 Bekasi City students. The research approach used is classroom action research, which aims to apply learning strategies to natural situations. This research uses the spiral model from Kemmis and Taggart, which consists of two cycles, each using four action components: planning and acting. Observation and reflection. The data collection procedure was carried out in 3 cycles, where each cycle carried out learning using the Make a Match method. The instruments used in this classroom action research were observation sheets, learning outcomes tests, and documentation regarding the application of the Make a Match learning model, which can improve student learning outcomes in basic culinary subjects in class.
Analyzing Tuberculosis Disease in Martubung Village District Medan Labuhan Nasution, Nursanita; Hasibuan, Wulan; Hutagalung, Nuraisyah Dera; Kesuma, Aldimas Maulana; Sitorus, Rezky Alya Mawaddah; Sembiring, Wira Anjani Br; Wasiyem, Wasiyem
PROMOTOR Vol. 8 No. 4 (2025): AGUSTUS
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/pro.v8i4.1274

Abstract

The World Health Organization (WHO) noted that Indonesia is included in the list of countries with the highest TB burden in the world, with significant incidence in various age groups and socio-economic. TB spreads through the air, especially when people cough, sneeze, talk, or spit out, which secrete small droplets containing bacteria. This article aims to provide a more detailed overview of the prevalence of TB in Martubung Village, as well as present data that can be used as a reference in designing effective disease control strategies. The research method using the descriptive quantitative research method is an approach that aims to describe or describe phenomena that occur in the field based on the data obtained. This study uses numerical data processed by statistical means to get a clearer picture of the phenomenon being studied. The results of the study showed that from a survey conducted on 35 respondents, it was found that 6 of them were confirmed to have Tuberculosis (TB), which means 17.14% of the total respondents. One of the TB cases led to death, so that the fatality rate in this group reached 16.67%. Although this number is not very high, it still shows that tuberculosis can be fatal if not treated properly. The conclusion of this study shows the importance of increasing public awareness about the symptoms, modes of transmission, and the importance of early treatment to reduce the incidence and mortality rate due to TB.
The effect of religiusity, income, transparency and digitalization on millenial compliance paying zakat in LAZ DKI Jakarta Faruqi, Faris; Noviyanti, Nisa; Nasution, Nursanita
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v6i1.1045

Abstract

The research investigates how religiosity, income, transparency, and digitalization affect the compliance of millennials in paying zakat in LAZ DKI Jakarta. The data was gathered from 160 DKI Jakarta residents who practice Islam, selected through convenience sampling. Primary data was collected through online surveys distributed via Google Forms. The data analysis involved descriptive statistics and multiple linear regression. The results show that higher levels of religiosity and digital advancement have a positive impact on millennial zakat compliance. In contrast, income and transparency do not appear to influence compliance, suggesting that millennials prioritize zakat payment based on beliefs rather than financial status or the audit status of zakat institutions. The study recommends improving zakat literacy among DKI Jakarta residents to enhance their understanding and awareness of zakat responsibilities. Public interest statements The paper is highly relevant to the general public as it addresses the issue of zakat, which can provide social and economic benefits to the community. The research findings can serve as a valuable reference for the government and related institutions to optimize zakat as a tool for poverty alleviation and to enhance public understanding of its importance. Article History Received 12/15/2023 | Final revised 3/6/2024 | Accepted 3/29/2024 | Online First 4/30/2024
Peran Faktor Internal dan Eksternal dalam Meningkatkan Efektivitas Kepemimpinan Fasilitas Kesehatan : The Role of Internal and External Factors in Improving the Effectiveness of Healthcare Facility Leadership Dewi Agustina; Nasution, Fiola Syfa Azura; Br Ginting, Hutri Agustina; Marsha Aulia Syaputri; Nasution, Nursanita; Hutagalung , Nurasiyah Dera Marcela; Guru Singa, Rizka Azura Efsa; Br Purba, Saskia Khairunnisa; Suci Ramahdani; Hasibuan, Wulan; Yulfani Larasati; Zahratul Ulya
Jurnal Kolaboratif Sains Vol. 8 No. 10: Oktober 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i10.8884

Abstract

Kepemimpinan yang efektif merupakan komponen fundamental dalam menentukan keberhasilan pengelolaan fasilitas kesehatan, baik dalam aspek pelayanan, manajemen sumber daya manusia, maupun peningkatan mutu pelayanan. Penelitian ini bertujuan untuk menganalisis peran faktor internal dan eksternal yang memengaruhi efektivitas kepemimpinan di fasilitas kesehatan. Faktor internal mencakup karakteristik pribadi pemimpin, kompetensi manajerial, motivasi, serta budaya organisasi. Sedangkan faktor eksternal meliputi dukungan kebijakan, dinamika lingkungan kerja, serta partisipasi masyarakat dan pemangku kepentingan. Metode penelitian yang digunakan adalah pendekatan deskriptif-analitis dengan penelusuran literatur terkini dari jurnal nasional terakreditasi dan referensi ilmiah internasional. Hasil kajian menunjukkan bahwa efektivitas kepemimpinan tidak hanya bergantung pada kemampuan individual, tetapi juga pada kemampuan adaptif pemimpin dalam merespons faktor eksternal yang dinamis. Integrasi antara faktor internal yang kuat dan dukungan eksternal yang kondusif menghasilkan kepemimpinan transformatif yang mampu meningkatkan kinerja fasilitas kesehatan secara menyeluruh Dengan demikian, penguatan kapasitas pemimpin melalui pengembangan kompetensi dan kolaborasi lintas sektor menjadi strategi utama dalam menciptakan kepemimpinan yang berdaya saing di era transformasi sistem kesehatan.