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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

Abstract

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 zakat’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 have’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.
Mekanisme Penetapan Harga Jual Beli Hasil Pertanian Dalam Persfektif Ekonomi Islam di Kabupaten Aceh Utara Fuadi, Fuadi; Marliyah, Marliyah; Falahuddin, Falahuddin; Mutia, Intan
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.v5i2.447

Abstract

The purpose of this study is to see that farmers provide for their family's needs with the rice yields obtained for each harvest. But lately, farmers have felt that there are problems that occur from the sale of rice harvests, because lately agents have set sales prices unfairly. This study uses qualitative research with data collection techniques by observation, interviews and documentation. The results of the study found that the mechanism for determining the sale and purchase price of agricultural products in the form of rice by agents to farmers in Muling Manyang Village in general could not be said to be good because most of the rice agents had not applied prices in accordance with sharia economic principles, only a few parties set prices in accordance with Islamic economic perspective.
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

Abstract

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

Abstract

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.
Pengaruh Kepribadian terhadap Kinerja Pegawai pada PT. Telkom Akses Medan Ruchiyani, Yolanda; Marliyah, Marliyah
Jurnal Pendidikan Tambusai Vol. 5 No. 3 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.438 KB)

Abstract

Kepribadian ialah faktor terbaik yang mampu digunakan untuk memprediksi kinerja pegawai. Variabel tersebut mampu digunakan untuk memprediksi kinerja pegawai secara konspetual meskipun tidak mendukung kinerja pegawai secara teknis Tujuan penelitian ini adalah untuk membuktikan dan menganalisis pengaruh kepribadian terhadap kinerja pegawai pada PT. Telkom Akses Medan. Metode yang digunakan dalam penelitian ini ialah metode survey dengan pendekatan kuantitatif. Adapun yang menjadi populasi penelitian ini yaitu Pegawai PT. Telkom Akses Medan. Hasil penelitian menunjukkan bahwa Kepribadian berpengaruh positif dan signifikan terhadap Kinerja Pegawai PT. Telkom Akses Medan. Begitupun dengan diskripsi hasil kepribadian menunjukkan hasil yang sangat baik serta nilai korelasi pada Kepribadian dengan Kinerja Pegawai Pada PT. Telokm Akses Medan memiliki nilai yang kuat dan juga posisi yang kuat
What Strategies are Employed in the Implementation of Sharia Bank Green Banking? Syarvina, Wahyu; Tarigan, Azhari Akmal; Marliyah, Marliyah
EQUILIBRIUM Vol 11, No 2 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i2.23004

Abstract

Green banking is an approach that aims to mitigate market competition and preserve the environment since the banking sector is reliant on a healthy environment for its sustainability. If the banking sector does not implement this, it will increase legal risks, financing risks, and the bank's reputation. This research aims to find out the green banking development strategy of Sharia banks in Indonesia, along with the problems and potential solutions for its implementation. This research employs the Analytic Network Process (ANP) method and is processed using the SuperDecision software. The findings of this study reveal that Islamic banking in Indonesia has three distinct problems: The primary focus is on regulatory issues, followed by human resources problems, and subsequently, governance matters. Respondents have a rater agreement of W = 0.10345. The best solution to overcome the problem of developing green banking for Islamic banks in Indonesia is a human resources solution, followed by a regulatory solution and a governance solution. The level of respondent agreement or rater agreement W = 0.05461. Strategies for developing green banking for Sharia banks in Indonesia include improving the quality of human resources, implementing government support initiatives, and strengthening governance systems. Respondents have a rater agreement of W = 0.04598. Strategies for developing green banking for Sharia banks in Indonesia include strategies for improving the quality of human resources through employee green training and capabilities, strategies for implementing government support initiatives through the establishment of policies that facilitate the enactment of green banking in Sharia banks, and strategies for strengthening governance system by complying with the precautionary principle for an excellent image of Sharia banks.
Apakah Kegiatan Sosial Bank Syariah Meningkatkan Kesejahteraan Masyarakat? Nofinawati, Nofinawati; Sudiarti, Sri; Marliyah, Marliyah; Nasution, Adanan Murroh
Jurnal Iqtisaduna Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i2.49361

Abstract

This study was conducted to describe the implementation of social activities of Islamic banks and to describe the impact of social activities on community welfare in Padangsidimpuan City. The phenomenon that made the author interested in studying this problem is the low number of implementations of social products in Islamic banks. This can be seen from the number of fund distributions using the Qardh contract which is less when compared to other contracts. This will certainly have an impact on the welfare of the community around the operational area of ​​the Islamic bank. The author uses field research, qualitative methods with descriptive analysis. The implementation of social activities by Islamic banks in Padangsidimpuan City shows a strong commitment to community welfare, with various programs such as collecting and distributing zakat funds, qardhul hasan, educational scholarships, and responding to natural disasters. These activities have a positive impact in reducing economic pressure on the community and creating a sense of solidarity. However, these positive impacts tend to be temporary, and there are challenges faced in the management and distribution of aid. Limited authority in distributing social funds, strict aid requirements, and lack of effective communication are obstacles that must be overcome to increase the effectiveness of social activities. From the research results, it is seen that although Islamic banks are trying to carry out their social functions well, they need to pay attention to and overcome existing challenges so that these programs can provide more sustainable benefits to the community. This includes developing strategies that are more inclusive and responsive to community needs. Increasing transparency in the aid distribution process and active community participation are also very important to create trust and reduce dissatisfaction.
Analisis Peningkatan Kualitas Pelayanan Dengan Metode Quality Function Deployment Studi Pada Bank Sumut Kcp Syariah Stabat Puspita, Rini; Marliyah, Marliyah; Nasution, Juliana
AGHNIYA : Jurnal Ekonomi Islam Vol 5, No 2 (2023): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v5i2.15079

Abstract

This research was conducted to analyze the quality of services provided by Bank Sumut KCP Syariah Stabat to its customers. The purpose of this study is to see the quality of service provided by the bank using the QFD method in meeting the expectations of its customers, and to see which attributes should be prioritized and improved in the service system. The method used in this study is the Quality Function Deployment (QFD) method assisted by data analysis techniques using SPSS to process the data distributed through a Likert scale-based questionnaire to 100 respondents. The results of this study explain that with the QFD method the customer's expectations that are prioritized are employees who take the time to respond to customer requests. This must be corrected by the bank so that service satisfaction meets customer expectations. In the HOQ matrix it is shown that the technical aspects that are interacted with the customer's preferred attributes have a priority value of 420 with technical responses doing work according to the SOP. This proves that if all services run according to the SOP, the quality of service will also increase.
Analisis Pendeteksian Fraudulent Financial Statement Menggunakan Beneish M-Score Model Studi Empiris Pada Bank Umum Syariah Di Indonesia Tahun 2020-2021 Sudarmansyah, Sudarmansyah; Marliyah, Marliyah; Syahbudi, Muhammad
AGHNIYA : Jurnal Ekonomi Islam Vol 5, No 2 (2023): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v5i2.16716

Abstract

Every year, companies publish financial reports that can shows the company's financial condition is good or bad. To know whether Sharia Commercial Banks in Indonesia commit fraudulent report finance in 2020-2021 and analyze the gaps used inThis fraud was researched using the banking sector. Because this sector has many stages in the business process, there are gapsto commit fraud is considered greater than other sectors. This research is descriptive research with a quantitative approach using eight variables Beneish ratio index and M-score based on Beneish's discovery in 1999. The eight variables are DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, and TATA, which are used for detection companies that manipulate or commit fraudulent financial statements. The research results show that all sample companies do not do so financial statement fraud, namely PT. BCA Syariah Bank, PT. Mega Bank Sharia, PT. Bank Victoria Syariah, PT. Bank Negara Indonesia Syariah, PT. Bank Rakyat Indonesia Syariah, and PT. Bukopin Sharia Bank. Detection Fraud is carried out by calculating the eight Beneish ratio index variables 10 sample companies and compare them with the industry average value to detect potential fraud.
Analysis through Implementation of Government Accounting Standards on Accrual Base Sagala, Syarah Asda Pratiwi; Marliyah, Marliyah; Nurwani, Nurwani
Journal of Business Management and Economic Development Том 2 № 01 (2024): January 2024
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i01.326

Abstract

This research aims to determine the application of accrual-based Government Accounting Standards in the presentation of financial reports at the North Labuhanbatu Regency Central Statistics Agency and to determine the suitability of the presentation of the North Labuhanbatu Regency Central Statistics Agency's financial reports with Government Regulation Number 71 of 2010. This research method uses qualitative methods with interviews and documentation. The subjects of this research are employees of the accounting and finance department at BPS Kab. North Labuhanbatu. The results of the first research: Application of Government Accounting Standards in the Presentation of Financial Reports of the North Labuhanbatu Regency Central Statistics Agency refers to Government Regulation Number 71 of 2010, BPS Labura Financial Reports have been prepared and presented on an accrual basis, but accrual basis accounting is still not fully implemented because it still exists. the financial report component that uses the cash basis is the Budget Realization Report. The results of the second research state that the presentation of the financial reports of the North Labuhanbatu Regency Central Statistics Agency is not 100% in accordance with Government Regulation Number 71 of 2010. This is because there are still several posts that are not implemented, namely transfer posts and financing posts in the Budget Realization Report
Co-Authors - Afrizal A. Rasyid, Sofya Abd.Majid, M.Shabri Abduh, Arridho Abdul Majid, Shabri Abdul Muis Abdul Rahim Saleh Agisty Fiannisa Agustin, Lismaini Ahmad Fadli Ahmad Syakir Ahmadi Bi Rahmani, Nur Aini, Ihdi AK, Marlya Fatira Alfi Amalia Alfi, Laila Amin, Haris Al Amiruddin Amiruddin Amsari, Syahrul Andi Putri, Fahresya Nuradinda Andrean, Piter Andri Soemitra Annesca, Elfara Aqilah, Rakha Aqwa Naser Daulay Arianja, Haidir Arifah, Iif Arifin Arifin Arifin Fauzi Lubis Arnida Wahyuni Lubis Asmaul Husna Asriadi, Ari Aswinanta, Asrul Aulia, Lina Awaliya, Awaliya Ayu Kartika Sari Ayunda, Antin Azahar Siregar, Rahmat Azhari Akmal Tarigan Barus, Dana Syahputra Batubara, Maryam Berutu, Irsyadiah Dermaini Bi Rahmani, Nur Ahmadi br Rangkuti, Putri Apriyani Bunga Dwi Fani Ritonga Cania, Ema Saswita Caniago, Putri Ranggaini Chairani, Zizah Daulay, Muthia Aulia Azhari Dewi, Nurul Aulia Dharma, Budi Dhian Rosalina, Dhian Dina Arfianti Siregar Dua, Patta Erwin SP, M. Fachrina, Rifka Fadhila Rahma, Tri Inda Fajarillah Sitohang, Sahala Falahuddin, Falahuddin Fatimah zahrah Harahap Fattonah, Rindang Dwi Fauzan , M. Fauzi, Muhammad Firdaus, Rayyan Fitrah, Habib Fitri, Mulyana Fitri, Syahruna Fuadi Fuadi Gaja, Enita Indramayani Gea, Dalmaisyah hafiz, Achmad Al-Hafiz Lubis Halimatussakdiyah Halimatussakdiyah, Halimatussakdiyah Hamdun, Nizar Hani, Zulfa Harahap, Arman Syafii Harahap, Aswan Nawawi Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Haris Al Amin Hasanah, Annisa Javalia Hasibuan, Muhammad Rizal Hasmari Noer Hendra Hendra Hilman Fauzi, Hilman Hutagalung , M. Wandisyah R. Ibrahim, Patmawati Bte Hj Ikhsan Harahap, Muhammad Imsar, Imsar Irma Suryani Lubis Irwan Irwan Irwansyah Putra Marpaung Ismail Ismail Ismail Jarwati, Nega Jaya, Kasman Juhji, Juhji Juliana Nasution Kamila, Kamila Kamilah K Kaswinata, Kaswinata Kesuma, Suci Andini Khairunnisa, Ira Amalia Khinaya, Mutiara Kresna Riady, Dwi Kurnia, Ahmad Laseari, Indah Lubis, Farah Fadhila Lubis, Rafika Amalia Lubis, Rizky Aulia Luh Putu Ratna Sundari M. Ridwan M. Shabri Abd. Majid Manurung, Sakinah Halim Maulia Pratidina MayaPutra, Muhammad Umar Meutia Dewi, Meutia Mohoridju, Sufian Muhammad Agung Muhammad Arif Muhammad Ramadhan Muhammad Ramadhan muhammad Syahbudi, muhammad Muhammad Syukri Albani Nasution Muhammad Yafiz, Muhammad Muhammedi, Ssonko Mukhlis Mukhlis Munifan, Munifan Munthe, Yuli Noviah Muslim, Rany Nasrun, Muhammad Syaifuddin Nasution, Adanan Murroh Nasution, Edi Marjan Nasution, Ferdi Dermawan Nasution, Hamidah Fadly Nasution, Juliana Nasution, Junita Muharani Nasution, Muhammad Irwan Padli Nasution, Nurdin Nasution, Rizka Nasution, Rizki Aulia Putri Mujur Natzmi, Alvi Nazli, Putri Neila Susanti Nofinawati Nofinawati, Nofinawati Nst, M. Ziqhri Anhar Nur Fadhilah Ahmad Hasibuan Nurbaiti , Nurbaiti Nurganti, Nurganti Nurlaili Nurlaili Nurlita, Okky Budi Nursantri Yanti Nurul Inayah Nurwani Nurwani, Nurwani Pratama, Muhammad Rifky Puspita, Rini Putri, Diva Anisyah Putri, Rafika Chudriana Rafli, Mhd Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmawati, Widya Ayu Rahmi Syahriza, Rahmi Raihanah Daulay Ratnawati Ratnawati Ratni, Ratni Ridho Erianto Rifaldi Dwi Syahputra Rispan, Rispan Rita Handayani, Rita Ritonga, Vera Ayu Ningsih Romadhoni, Fajri Rosalina Simbolon, Linda Royhan Alihasim Hutapea Ruchiyani, Yolanda Sabri Abd. Majid, M. Sabrina, Zafira Sagala, Syarah Asda Pratiwi Sahri, Riadil Jannah Salsabilla, Salsabilla Saparuddin Siregar Saprinal Manurung Saputra, Julfan Shabri Abd. Majid, M Shifa, Mutiara Silalahi, Purnama Ramadani Simahatie, Mai Siregar, Haposan Matua Siregar, Lanina Siregar, Pani Akhiruddin Siregar, Tetty Handayani Siregar, Zulhazzi Siti Aisyah Siti Hansyah Dewi Zai Solly Aryza Sri Jumiati, Sri Sri Sudewi sri sudiarti Sri Wahyuni Suci Indah Sari Sudarmansyah, Sudarmansyah Sugianto Sugianto Suhailah, Suhailah Suripto, Rahul Al Fatah Syahfitri, Rina Syahida, Tiara Nurul Syahputra, Angga Syahraini, Syahraini Syamsul Bahri Syawal Harianto, Syawal Tanjung, Selvira Wardani Tiara Fitriani Fadilah Tuti Anggraini Virdinia, Thasya Waeno, Muhamadaree Wahyu Syarvina Waqqosh, Abi Wifka Yunita Wiwik Handayani Yanti Sirait, Frida YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yuannisa, Rizka Adlia Zahrowaini, Taqiya Zaimsyah, Annisa Masruri Zuhrinal M. Nawawi ‘Alimah, Nur