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ANALISIS PENGGUNAAN BAHASA JURNALISTIK PADA MAJALAH EDISI 59 LPM DINAMIKA UNIVERSITAS ISLAM NEGERI SUMATERA UTARA Hisan, Khairatun; Zuhriah
Jurnal Indonesia : Manajemen Informatika dan Komunikasi Vol. 4 No. 2 (2023): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jimik.v4i2.264

Given the speed at which technology develops, this does not mean that the development of print media is currently ignored by people. Many people are still interested in reading news through print media such as magazines and tabloids. Of course, not all readers pay attention to their educational background when writing news for magazines, so reporters must have some writing skills in journalistic language. The research focused on the features of the journalism language in the writing of student newspapers, journals published by the UIN SU Dynamics Student Press Institute. How do they use it according to the six characteristics of journalism language: short, concise, simple, straightforward, interesting, and clear. The research was conducted using a qualitative and descriptive method, and a data analysis phase was conducted to understand the use of journalism language in issue 59 of the same magazine dealing with the topic of sexual violence. According to EYD, the journalism languages published in the magazine include features of six journalism languages, including standard language rules for the Indonesian language.

Maximizing Local Own-Source Revenue: Tax Strategies from an Islamic Public Finance Perspective Safarida, Nanda; Hisan, Khairatun; Lazira, Widya Asriani
Share: Jurnal Ekonomi dan Keuangan Islam Vol 13, No 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.21203

This study investigates the contribution of hotel and restaurant taxes to the enhancement of Local Own-Source Revenue (PAD) in Langsa City, Aceh, Indonesia, while evaluating the government strategies to optimize tax contributions in alignment with Islamic public finance principles. Employing a qualitative approach, primary data were gathered through interviews with hotel and restaurant owners and government officials at BPKD Langsa, complemented by content analysis of both primary and secondary data. Findings reveal that from 2016 to 2022, the contribution of these taxes to PAD remains minimal, constituting only 3% of the total revenue. Key challenges include taxpayers reluctance to pay due to a lack of transparency in financial management. The Langsa City government addresses these issues through continuous promotion, imposing fines, and enhancing oversight. These efforts align with Islamic economic principles, as they are not burdensome to taxpayers and aim to fulfill societal needs. Additionally, the government is advancing transparency in tax collection via the QRIS payment system. The study recommends that stakeholders enhance supervision and functions to optimize the PAD of Langsa City. This research provides valuable insights into the intersection of local tax policy and Islamic economic principles, offering implications for similar contexts in other regions.========================================================================================================ABSTRAK – Maksimalisasi Pendapatan Asli Daerah: Strategi Pajak dalam Perspektif Keuangan Publik Islam. Penelitian ini bertujuan untuk menganalisis kontribusi pajak hotel dan restoran terhadap peningkatan Pendapatan Asli Daerah (PAD) di Kota Langsa, Aceh, Indonesia, dan upaya yang dilakukan dalam memaksimalkan pajak hotel dan restoran, serta kesesuaiannya dengan teori keuangan publik Islam. Penelitian ini menggunakan pendekatan kualitatif dengan data primer yang diperoleh melalui wawancara dengan berbagai sumber dan informan. Hasil penelitian menunjukkan bahwa kontribusi pajak hotel dan restoran terhadap PAD Kota Langsa selama tujuh tahun terakhir (2016-2022) masih sangat rendah, yaitu di bawah 3% dari total PAD. Kendala utama yang dihadapi Pemerintah Kota Langsa adalah kurangnya kesadaran wajib pajak pemilik hotel dan restoran untuk membayar pajak, yang disebabkan oleh kurangnya transparansi dalam pengelolaan keuangan. Untuk mengatasi hal ini, pemerintah Kota Langsa telah melakukan berbagai upaya, seperti promosi berkelanjutan melalui baliho, penerapan denda dan sanksi, serta memperketat fungsi pengawasan. Upaya ini sejalan dengan teori ekonomi Islam, terutama dalam konsep keuangan publik Islam, karena tidak memberatkan wajib pajak dan pajak dimanfaatkan sebesar-besarnya untuk memenuhi kebutuhan masyarakat umum. Selain itu, pemerintah juga berupaya mendorong transparansi dalam proses pemungutan pajak melalui aplikasi QRIS. Penelitian ini memberikan rekomendasi tentang keselarasan antara kebijakan pajak lokal dengan prinsip ekonomi Islam dan pengaplikasiannya untuk konteks serupa di wilayah lain.

FACTOR ANALYSIS OF NON-MUSLIM CUSTOMERS IN SAVING AT SHARIA BANK OF INDONESIA BANDA ACEH BRANCH Hisan, Khairatun; Melayu, Hasnul Arifin; Siregar, Rahmat Efendy Al-Amin
Dusturiyah: Jurnal Hukum Islam, Perundang-undangan dan Pranata Sosial Vol 14, No 2 (2024): JURNAL DUSTURIAH
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/dusturiyah.v14i2.23180

This research aims to analyze the factors that influence non-Muslim customers interest in saving at the Bank Syariah Indonesia BandaAceh Branch. With a background as a province with a majority Muslim population and the implementation of sharia law, Aceh provides its own challenges for non-Muslim customers in choosing financial institutions. This research covers factors such as regulatory policies, social norms, and the availability of Islamic banking services that influence the decision of non-Muslim customers to choose Bank Syariah Indonesia. The research method used is qualitative through the preparation and distribution of questionnaires distributed to non-Muslims as customers of Bank Syariah Indonesia. The results of this study there are several factors that cause non-Muslim customers to choose Bank Syariah Indonesia over other Islamic banks, namely non-Muslim customers in Banda Aceh tend to prefer Bank Syariah Indonesia (BSI) because of the affordability of location, attractive product promotions, quality service, and aspects forced by government regulations. These factors influence the decision of non-Muslim customers in choosing BSI as the first choice for their banking needs in the area.

Berkah Finansial: Tantangan dan Implementasi Perencanaan Keuangan Syariah Generasi Z Kota Langsa Mirza, Rinda; Hisan, Khairatun; Maulana, Zefri
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 8 No 2 (2024): Vol. 8 No.2 Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v8i2.9550

This study aims to identify the challenges faced by Generation Z in Langsa City in adopting sharia financial planning. Although sharia financial planning offers many benefits, many of them have difficulty understanding and implementing sharia financial principles effectively. This study uses a field research method with a descriptive qualitative approach, involving five informants from Generation Z selected through the Snowball Sampling technique. Primary data were obtained through direct interviews, while secondary data came from literature studies. Key findings indicate variations in the understanding and implementation of sharia financial planning, where some informants have implemented planning systematically, while others are more spontaneous and less organized. The main obstacles faced include a lack of in-depth understanding of sharia principles, as well as the influence of a consumptive lifestyle that hinders the implementation of sharia principles such as the prohibition of usury, gharar, and maysir. This study emphasizes the importance of sharia financial education and literacy to improve financial management in accordance with sharia principles among Generation Z.

Pengaruh literasi keuangan, efikasi diri, dan pendapatan orang tua terhadap perilaku pengelolaan keuangan Ramadana, Melda; Munadiati; Hisan, Khairatun
JIM: Jurnal Ilmiah Mahasiswa Vol 6, No 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jim.v6i2.9422

Having good financial management behavior can help students achieve positive finances and be able to overcome any challenges, especially in terms of financial problems that are more complex than those of their parents. This study aims to determine the effect of Financial Literacy, Financial Self-Efficacy and Parental Income on Financial Management Behavior. The subjects of this study were students of the Islamic Financial Management Study Program at IAIN Langsa. This research is a quantitative research with a sample of 72 respondents. The sampling technique uses nonprobability sampling. Data analysis technique using multiple regression analysis. The results of this study indicate that partially Financial Literacy (X1) has a negative and insignificant effect on Financial Management with a significant value of 0.174. Partially Financial Self Efficacy (X2) has a positive and significant effect on Financial Management with a significant value of 0.000. Partially Parental Income (X3) has a negative and insignificant effect on Financial Management with a significant value of 0.153. Simultaneously Financial Literacy, Financial Self Efficacy and Parental Income have a positive and significant effect on Financial Management Behavior with a significant value of 0.000. The Adjusted R Square value is 0.417 or 41.7% which means that Financial Management Behavior can be explained by Financial Literacy, Financial Self-Efficacy and Parental Income and the remaining 58.3% can be explained by other factors not examined in this study.

THE REVIEW OF EMERGENCY CONCEPT IN ISLAMIC LAW TOWARDS THE FATWA OF THE INDONESIAN ULEMA COUNCIL NO. 14 OF 2021 ON THE USE OF ASTRAZENECA'S COVID-19 VACCINE Hisan, Khairatun; Rachmawati, Andini
JOURNAL OF INDONESIAN COMPARATIVE OF SYARIAH LAW Vol 5 No 2 (2022): Comparative of Syari'ah Law
Publisher : Journal of Indonesian Comparative of SyariÆah Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/jicl.v5i2.7028

The increase in the number of patients caused by COVID-19 makes the government try to reduce the number of disease victims with various efforts, one of which is vaccination. One of the vaccines that have been registered to the Indonesian Ulema Council is AstraZeneca vaccine products. Based on MUI fatwa No. 14 of 2021, the vaccine is haram because it uses pork-derived trypsin in its production but become allowed because of emergencies and some of the reasons in the fatwa. Nevertheless, the implementation of the fatwas is less than optimal, one of which is due to the fatwa MUI that is not binding.Some people refuse to use the vaccine because it is considered not currently included in the emergency. After all, other vaccines are halal and pure to use. This research aims to review emergency concepts in Islamic law towards fatwa MUI No. 14 of 2021 on AstraZeneca Product Vaccine Use Law.This research is qualitative research using normative Islamic legal research methods with document study data collection techniques. The data analysis used is inductive.The results of research that has been conducted show that the use of emergency concepts in MUI fatwa No.14 of 2021 Concerning the Use of COVID-19 Vaccine AstraZeneca products have been following the concept of emergency in Islam which includes fears of loss of life and limbs; emergencies that have occurred; there is no other way to avoid an emergency except by performing prohibited acts; the discovery of halal and sacred medicine and the recommendation of a credible doctor; not contrary to the basic Islamic sharia, including safeguarding the rights of others; there is a statement from the Government that the emergency has occurred in a country;and must prevent it with reasonable levels.Keywords: Emergency, MUI Fatwa, Islamic Law, AstraZeneca Vaccine.

Analisis Submodul dan Sifat Keprimaan dalam Ruang Modul Musyarrofah, Sefti Fajriatul; Karang, I Gusti Yogananda; Hisan, Khairatun; Luzianawati, Luzianawati
Semeton Mathematics Journal Vol 2 No 1 (2025): April
Publisher : Program Studi Matematika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/smj.v2i1.262

This study analyzes prime submodules and primality properties in module spaces, fundamental topics in abstract algebra. The primary objective is to determine conditions for prime submodule formation in commutative rings and to examine their relationship with nearly prime submodules. The approach employed involves the decomposition of modules in principal ideal domains, with particular attention given to the concepts of annihilators, submodule orders, and the characteristics of torsion-free quotient modules. The findings indicate that nearly prime submodules can only be regarded as prime submodules in free modules. Furthermore, the module decomposition approach proves effective for gaining a comprehensive understanding of module structures. The concepts of annihilators and submodule orders provide profound insights into the relationships between module elements and ring elements. This study offers significant theoretical contributions to abstract algebra and establishes a foundation for further developments, particularly in applications related to number theory and cryptography.

Analisis Penerapan Manajemen Risiko Dalam Upaya Meningkatkan Kinerja Keuangan Pada Koperasi Serba Usaha BMT Khairul Ikhwan Martapura Kusasi, Diah Kusumayanti; Rusdiana; Hisan, Khairatun
Scientific : Jurnal Ilmu-Ilmu Sosial dan Ekonomi Vol. 6 No. 3 (2022): Oktober 2022
Publisher : Fekon Uvaya Banjarmasin

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

Penelitian ini mengkaji tentang penerapan manajemen risiko dalam upaya meningkatkan kinerja keuangan koperasi dan dapat melakukan perkiraan keputusan apa yang diambil guna mencapai tujuannya. Diharapkan suatu badan usaha koperasi atau lembaga keuangan syariah akan berusaha menjadi badan usaha yang modern dengan cara menganalisis rasio keuangan pada laporan keuangan Koperasi Baitul Maal Wattamwil Khairul Ikhwan Martapura. Jenis penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif.yang didukung data sekunder berupa laporan keuangan Koperasi Serba Usaha BMT Khairul Ikhwan Martapura periode tahun 2019 - 2021. Hasil penelitian menunjukkan tahun 2019, 2020, dan 2021 memiliki angka rasio lancar 138,35%, 135,59%, dan 124,09%, dengan kriteria cukup baik untuk tahun 2019-2020, sedangkan tahun 2021 menunjukkan kriteria kurang baik. Untuk rasio kas berturut-turut sebesar 28,54%, 20,24%, dan 31,81%. yang menunjukkan kriteria kurang baik, baik dan tidak baik. Pada analisis rasio total utang terhadap total aktiva menunjukkan hasil sangat baik, yaitu sebesar 88,33%, 87,62% dan 87,81%. Analisis rasio utang terhadap modal sendiri menghasilkan angka rasio yang tidak baik, yaitu 921,71%, 789,06% dan 813,32%. Hasil tersebut menunjukkan bahwa modal sendiri yang dimilki koperasi tidak cukup solvable dalam memenuhi kewajiban jangka panjangnya. Rasio rentabilitas ekonomi (ROA) menghasilkan rasio 2,08%, 1,28% dan 1,20% dengan kriteria kurang baik, menunjukkan koperasi BMT Khairul Ikhwan kurang mampu menggunakan aktivanya secara produktif sehingga belum mampu menghasilkan SHU yang maksimal. Sedangkan pada analisis rasio Return on Equity (ROE) menghasilkan angka rasio 21,68% dengan kriteria baik sekali, 11,48% dan 11,15% dengan kriteria cukup baik yang menunjukkan bahwa modal yang dimilki koperasi cukup rentabel dalam menghasilkan laba bersih.

Pengaruh piutang murabahah, pembiayaan mudharabah dan pembiayaan musyarakah terhadap laba bersih Koperasi Syariah di Indonesia periode 2016-2020 Ayuwandira, Siti; Midesia, Shelly; Hisan, Khairatun
JIM: Jurnal Ilmiah Mahasiswa Vol 7, No 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jim.v7i1.11279

Penelitian ini bertujuan untuk mengetahui pengaruh piutang murabahah, pembiayaan mudharabah dan pembiayaan musyarakah baik secara parsial dan simultan terhadap laba bersih koperasi syariah di Indonesia periode 2016-2020. Metode yang digunakan dalam penelitian ini adalah kuantitatif data sekunder, dengan metode analisis regresi linear berganda dengan program spss 2020. Hasil penelitian ini secara parsial variabel piutang murabahah berpengaruh negative dan signifikan terhadap laba bersih. Variabel pembiayaan mudharabah dan pembiayaan musyarakah berpengaruh positif dan signifikan terhadap laba bersih.

Maximizing Local Own-Source Revenue: Tax Strategies from an Islamic Public Finance Perspective Safarida, Nanda; Hisan, Khairatun; Lazira, Widya Asriani
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.21203

This study investigates the contribution of hotel and restaurant taxes to the enhancement of Local Own-Source Revenue (PAD) in Langsa City, Aceh, Indonesia, while evaluating the government strategies to optimize tax contributions in alignment with Islamic public finance principles. Employing a qualitative approach, primary data were gathered through interviews with hotel and restaurant owners and government officials at BPKD Langsa, complemented by content analysis of both primary and secondary data. Findings reveal that from 2016 to 2022, the contribution of these taxes to PAD remains minimal, constituting only 3% of the total revenue. Key challenges include taxpayers reluctance to pay due to a lack of transparency in financial management. The Langsa City government addresses these issues through continuous promotion, imposing fines, and enhancing oversight. These efforts align with Islamic economic principles, as they are not burdensome to taxpayers and aim to fulfill societal needs. Additionally, the government is advancing transparency in tax collection via the QRIS payment system. The study recommends that stakeholders enhance supervision and functions to optimize the PAD of Langsa City. This research provides valuable insights into the intersection of local tax policy and Islamic economic principles, offering implications for similar contexts in other regions.========================================================================================================ABSTRAK – Maksimalisasi Pendapatan Asli Daerah: Strategi Pajak dalam Perspektif Keuangan Publik Islam. Penelitian ini bertujuan untuk menganalisis kontribusi pajak hotel dan restoran terhadap peningkatan Pendapatan Asli Daerah (PAD) di Kota Langsa, Aceh, Indonesia, dan upaya yang dilakukan dalam memaksimalkan pajak hotel dan restoran, serta kesesuaiannya dengan teori keuangan publik Islam. Penelitian ini menggunakan pendekatan kualitatif dengan data primer yang diperoleh melalui wawancara dengan berbagai sumber dan informan. Hasil penelitian menunjukkan bahwa kontribusi pajak hotel dan restoran terhadap PAD Kota Langsa selama tujuh tahun terakhir (2016-2022) masih sangat rendah, yaitu di bawah 3% dari total PAD. Kendala utama yang dihadapi Pemerintah Kota Langsa adalah kurangnya kesadaran wajib pajak pemilik hotel dan restoran untuk membayar pajak, yang disebabkan oleh kurangnya transparansi dalam pengelolaan keuangan. Untuk mengatasi hal ini, pemerintah Kota Langsa telah melakukan berbagai upaya, seperti promosi berkelanjutan melalui baliho, penerapan denda dan sanksi, serta memperketat fungsi pengawasan. Upaya ini sejalan dengan teori ekonomi Islam, terutama dalam konsep keuangan publik Islam, karena tidak memberatkan wajib pajak dan pajak dimanfaatkan sebesar-besarnya untuk memenuhi kebutuhan masyarakat umum. Selain itu, pemerintah juga berupaya mendorong transparansi dalam proses pemungutan pajak melalui aplikasi QRIS. Penelitian ini memberikan rekomendasi tentang keselarasan antara kebijakan pajak lokal dengan prinsip ekonomi Islam dan pengaplikasiannya untuk konteks serupa di wilayah lain.

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