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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Ilmiah Ekonomi Islam Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Hukum Samudra Keadilan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Hukum Ekonomi Syariah Journal of Education, Humaniora and Social Sciences (JEHSS) Enrichment : Journal of Management AT-TASYRI' Jurnal Ilmiah Prodi Muamalah Jurnal Geuthee AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Jurnal Aksioma Al-Musaqoh Al Mashaadir : Jurnal Ilmu Syariah Jurnal Abdimas ADPI Sosial Dan Humaniora AT-TIJARAH: Journal Islamic Banking and Finance Research Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Journal of Islamic Economics and Finance Equivalent : Journal of Economic, Accounting and Management Al-Iqtishad Jurnal Pajak dan Analisis Ekonomi Syariah Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Malik Al-Shalih GLOSSARY
Husni Kamal
Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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KONSEP MAQASHID SYARIAH DALAM PENGEMBANGAN PRODUK LEMBAGA KEUANGAN ISLAM Kamal, Husni; Rahmati, Arinal
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol 2 No 2 (2020): AT-TIJARAH Vol. 2 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/at-tijarah.v2i2.962

Abstract

Islamic law has been stipulated by Allah is for human advantage, both in worldly life and in the hereafter. In order to prove that Islamic economics remains relevant whenever and wherever the objectives of maqashid shariah is needed to be implemented for creating innovative products. By doing so, shariah financial institutions are able to compete with the conventional, and at the same time they stay true to Islamic teaching principles. This article aims firstly to examine the concept of maqashid shariah on new product development of Islamic financial institution, and secondly to explore the suitability of shariah banking product with the principles of maqashid shariah. In nature, the purpose of the implementation of Shariah transactional system is for seeking human benefit both in this life and hereafter. Hence, the concept of maqashid shariah should be able to be integrated into Shari’ah banking so that its products can be hopefully broader. In short, through maqashid shariah, it creates innovative products of shariah financial institutions. Keyword: Maqashid Shariah, Islamic Financial, Islamic Banking. Abstrak Setiap hukum yang ditetapkan Allah kepada ummatnya terdapat kemashlahatan baik didunia maupun di akhirat, untuk menjawab bahwa ekonomi Islam sesuai dengan kondisi zaman maka maqashid syariah sangat diperlukan untuk menciptakan produk yang inovatif sehingga lembaga keuangan syariah bisa bersaing dengan produk lembaga keuangan konvensional dan tidak bertentangan dengan prisnsip-prinsip Islam. Artikel ini bertujuan untuk mengkaji konsep maqashid syariah dalam pengembangan produk lembaga keuangan islam, secara khusus, artikel ini juga melihat kesesuaian produk yang ditawarkan oleh perbankan syariah agar sesuai dengan konsep yang telah dituangkan dalam maqashid syariah, karena pada hakikatnya melakukan transaksi dengan sistem syariah bukan saja mencari keuntungan di dunia saja, namun juga untuk mencapai maslahah dunia akhirat, oleh karena itu, konsep maqashid syariah harus mampu di integrasikan kedalam perbankan syariah agar produk yang dihasilkan tidak kaku dan sempit sehingga terhambat terhadap perkembangan lembaga keuangan syariah. harapannya, dengan memahami konsep maqashid syariah maka diharapkan bisa menciptakan produk-produk inovatif di lembaga keuangan syariah. Kata kunci: Maqashid Syariah, Keuangan Islam, Bank Syariah
LELANG EKSEKUSI HAK TANGGUNGAN PADA PERBANKAN SYARIAH MENURUT HUKUM POSITIF DAN FIQH MUAMALAH Husni Kamal
Al Mashaadir : Jurnal Ilmu Syariah Vol 1, No 2 (2020)
Publisher : STIS Ummul Ayman, Meureudu, Pidie Jaya, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/jis.v1i2.20

Abstract

The purpose of this research is to find out the execution auction conducted by sharia banks at KPKNL in Banda Aceh and the execution auctions according to a review of positive and Fiqh law. These types of research using descriptive analysis are describing and analyzing the auction-related execution. In conclusion, according to the positive law of the execution auction conducted by sharia banks in KPKNL already in accordance with the prevailing requirements and regulations, while according to the Fiqh rulings in the implementation there is still the occurrence of fraud committed by the auction mafia during the execution process of KPKNL that will affect the creditor on the sale of objects of liability.
ANALISIS PENYELESAIAN SENGKETA EKONOMI SYARIAH PASCA PUTUSAN MK No. 93/PUU-X/2012 Husni Kamal
Al Mashaadir : Jurnal Ilmu Syariah Vol 1, No 1 (2020)
Publisher : STIS Ummul Ayman, Meureudu, Pidie Jaya, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/jis.v1i1.4

Abstract

Tujuan penelitian ini untuk mengetahui penyelesaian sengketa ekonomi syariah melalui jalur non-litigasi dan kekuatan hukum lembaga keuangan syariah yang masih menggunakan Pengadilan Negeri sebagai jalur litigasi. Adapun penelitian ini bersifat yuridis normatif yaitu melihat putusan MK No. 93/PUU-X/2012 dengan cara menganalisis putusan tersebut melalui pendekatan Undang-undang (statute approach). Kesimpulannya Sejak adanya putusan Mahkamah Konstitusi No. 93/PUU-X/2012 maka tidak ada lagi dualisme kewenangan pengadilan dalam penyelesaian sengketa ekonomi syariah dan menguatkan kewenangan absolut Pengadilan Agama dalam menyelesaikan sengketa ekonomi syariah melalui jalur Litigasi. Sedangkan kekosongan hukum yang ditimbulkan melalui non litigasi harus merujuk pada UU No 30 tahun 1999 tentang penyelesaian sengketa dilakukan melalui arbitrase atau alternatif penyelesaian sengketa yang meliputi konsultasi, negosiasi (perundingan), konsiliasi, mediasi non perbankan, pendapat atau penilaian ahli. Pengadilan Negeri dalam mengadili sengketa ekonomi syariah tidak dapat dipergunakan lagi dan tidak memiliki kekuatan hukum yang mengikat (non binding), dan hakim pengadilan negeri yang menerima sengketa ekonomi syariah wajib menolak karena sengketa ekonomi syariah bukan lagi menjadi kewenangannya.
Swot Analysis on Business Development of BUMG Tumbar Jaya, Tumpok Barat, Matang Kuli District, North Aceh Regency Husni Kamal; Dabella Yunia
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12427

Abstract

BUMG is one of the forces that can encourage the creation of economic improvement for Villagers based on the variety of potentials owned and BUMG administrators must be able to manage and develop businesses by looking at existing opportunities and understanding the demand from the community. This research aims to analyze how business development in BUMG Tumbar Jaya. This type of research uses qualitative by direct interview with the headman of Tumpok Barat village and BUMG administrators. The SWOT method used to analyze the data. The conclusion of this research is that BUMG Tumbar Jaya has become a bridge for farmers who lack capital in their business by cooperating with local agricultural shops and should be able to set up their own agricultural stores so that profits become fully owned by Village and need government support to improve human resources in terms of business management and good financial report making.
Pengaruh Mekanisme Bonus dan Multinationality terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur di Bursa Efek Indonesia Isra Maulina; Almira Keumala Ulfah; Heny Rofizar; Husni Kamal; Muhammad Syafril Nasution
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 2 (2021): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1216.454 KB) | DOI: 10.34007/jehss.v4i2.808

Abstract

This article aims to examine and analyze the Effect of Bonus Mechanisms, and Multinationality on Transfer Pricing Decisions in Manufacturing Companies Listed on the IDX for the 2016-2018 period. The population used in this study were 154 manufacturing companies listed on the Indonesia Stock Exchange, and the sample was taken using a purposive sampling method, namely 25 companies. The data collection technique used in this research is secondary data. Based on the analysis that has been done, the results show that H1 is rejected. This means that the bonus mechanism has no effect on transfer pricing. Bonuses are not a motivator for the board of commissioners to do transfer pricing, because basically the board of commissioners before doing transfer pricing must first consider the risk compared to the bonus. H2 is rejected. That is, multinationality has no effect on transfer pricing. This means that not all multinational companies can reduce their taxes by doing transfer pricing, this is because, if the company has a subsidiary in a part of the country that has high taxes, the multinational company cannot reduce its taxes with this alternative.
POLA PENYELESAIAN SENGKETA DALAM RUMAH TANGGA MELALUI PERADILAN ADAT GAMPONG DI ACEH Muhammad Iqbal; Azhari Yahya; Husni Kamal
Jurnal Geuthèë: Penelitian Multidisiplin Vol 3, No 1 (2020): Jurnal Geuthee : Penelitian Multidisiplin
Publisher : Geuthèë Institute, Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.04 KB) | DOI: 10.52626/jg.v3i1.72

Abstract

Surat An-Nisa ayat 35 menyatakan bahwa satu tahapan penyelesaian sengketa (rumah tangga) haruslah mengutuskan seorang hakam (juru damai) dengan tujuan agar permasalahan mencari sumber masalah diantara keduanya dan kemudian mendamaikan kembali keduanya. Penjelmaan ayat tersebut tercermin dalam prilaku masyarakat adat Aceh dimana dalam penyelesaian permasalahan cek-cok (perselisihan ringan) dalam rumah tangga diselesaikan melalui peradilan adat dengan harapan para pihak yang bersengketa bisa saling memaafkan, rukun, damai dan tidak lagi mengulagi kesalahan yang sama.
SOSIALISASI PRODUK PERBANKAN SYARIAH PADA DAYAH BABUSSSALAM ACEH UTARA, ACEH Husni Kamal
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v4i2.644-652

Abstract

Tujuan dari pengabdian ini adalah untuk meningkatkan pemahaman santri dayah Babussalam mengenai gambaran, akad dan produk yang diaplikasikan dalam perbankan syariah. Metode pengabdian dalam Kegiatan ini dilakukan dengan tiga tahapan, pertama dengan menjelaskan gambaran umum mengenai perbankan syariah kepada santri, yang kedua melakukan diskusi dengan santri terkait akad yang mereka pelajari dalam kitab kuning pada bab  muamalah, tahapan yang ketiga membuat simulasi atau praktik dimana santri sebagian menjadi Costumer service dan sebagiannya lagi menjadi nasabah. Temuan dalam penelitian ini dimana para santri pada dasarnya memahami akad-akad yang ada dalam muamalah serta praktiknya secara tradisional, namun mereka kurang memahaminya ketika akad tersebut diaplikasikan menjadi produk dalam perbankan syariah. Hal ini terjadi karena kurang optimal dan merata kegiatan sosialisasi yang dilakukan oleh pihak-pihak terkait termasuk kepada pesantren. Adapun hasil dari pengabdian ini meningkatnya pemahaman peserta tentang akad ataupun produk dalam perbankan syariah dan perlunya ditingkatkan sosialisasi keuangan syariah untuk pesantren.
The Effect of Beta, and Residual Income on Stock Return in The Manufacturing Industry in The Indonesia Stock Exchange Muhamad Syafril Nasution; Almira Keumala Ulfah; Trie Nadilla; Ramadhan Razali; Husni Kamal; Supriyanto Supriyanto
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (957.637 KB)

Abstract

This study intends to re-examine the factors that affect the level of stock returns. In this study, the factors studied are beta and residual income, and the level of stock return is indicated by the closing price. This study is a replication of Pradhono's research which examines the effect of Economic Value Added, Residual Income, Earnings, and Operating Cash Flows on the return received by shareholders. In this study, there are several differences from previous research.This study uses another variable, namely beta which is measured by point estimation using historical data and subjective estimates. The results of this study are partially beta variable has a significant influence on stock returns. Based on the partial test results, the residual income variable does not have a significant effect on stock returns. Simultaneous test results show that residual income and beta have a significant effect on stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Thus the results of this calculation can be taken as a decision that accepts the hypothesis, meaning that Beta and residual income simultaneously have a significant effect on stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX)
Pemberdayaan Dayah Melalui Pelatihan Penyusunan Laporan Keuangan Trie Nadilla; Almira Keumala Ulfah; Husni Kamal; Muhammad Syafril Nasution; Ramadhan Razali
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 4 No. 1 (2023): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v4i1.295

Abstract

The Daarul Ikhlaash Al-Aziziyyah Islamic Education Institute (Dayah) located in Banda Sakti District, Lhokseumawe City is an institution that is active in the religious field and is managed independently. A common problem faced by dayah today is the absence of a system of recording, preparation and reporting of finances, as well as operational management and governance which is also still not good. In connection with the problems in the dayah, the orientation of this service program is to provide education and training to dayah administrators to be able to compile their financial statements independently and responsibly. So that the ability to make decisions from dayah income/expenditure becomes wiser. The solution offered by the community service implementer is training in preparing financial statements with simple bookkeeping techniques. The application of science and technology referred to in this activity is to assist dayah administrators in managing dayah finances easily. With the purpose and purpose of providing training in the preparation of this report, it can help dayah management in managing finances professionally.
Analisis Pengaruh Transmisi Kebijakan Moneter Dan Kinerja Likuiditas Terhadap Kebijakan Struktur Modal Bank Syariah Di Indonesia Ali Muhayatsyah; Husni Kamal
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

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

Abstract

This study examines the policy capital structure of Islamic banks in Indonesia by examining the impact of monetary policy transmission and liquidity performance to the capital structure policies of Islamic banks in Indonesia; The research data used in this study are from the monetary performance of Bank Indonesia and the Sharia Banking Statistics of the Financial Services Authority for the monthly observation period from 2017 to 2021. Multiple linear regression is used to analyze data. The study's findings demonstrate that while the exchange rate and the BI Rate have a sizable negative impact on the debt to equity ratio, the transmission process of monetary policy through inflation variable indicators has a positive impact on that ratio. Influencing capital structure policies in Islamic banking is strongly tied to the transmission of monetary policy in inflation targeting and the stability of the rupiah exchange rate. The capital structure policy of Indonesia's Islamic commercial banks has little impact on liquidity performance as measured by the Minimum Statutory Reserves indicators, Bank Indonesia Sharia Certificates, Cash Ratio, and Financing to Deposit Ratio. This is so that debt-increasing liquidity issues may be avoided by maintaining significantly higher liquidity performance by Islamic Commercial Banks.
Co-Authors Afdhilah, Nur Ahmad Sayuti, Ahmad Ainun Mardhiah Ajirna Ajirna Akmalul Hajja Ali Muhayatsyah Almira Keumala Ulfah Aminarti, Cindy Angga Syahputra Azhari Yahya Azkiya, Nazilatul Azzuhra, Dirra Bella Silvia Dimaz Alfian Frastianda Eva Simah Bengi Fani Indriani Fathin Syifa Febi Safitri Fitriyani, Ema Gadis Ananda .S. Harfiyan Syahputra Hartini Hatini, Nadda Heny Rofizar Husna Wahida Isra Maulina Khairiyah Fikri Azzahra Khalish Khairina Kurnia, Andika Bayu M. Rafly Febryansyah Mahdania Mahdania Muhamad Syafril Nasution Muhammad Iqbal Muhammad Iqbal Muhammad Syafril Nasution Muhammad Ulfa Chairi Muhayatsyah, Ali Mukhtasar Naswa Sasmita Natasya Natasya Nurul Astiva Nasution Panira, Sismaul Putri Nisa Aliza Rahmadhani, Cahya Afrida Rahmati, Arinal Rapika Dewi Razali, Ramadhan Riandi Fauzi Rizky Bayu Pratama Rukaini Rukaini Safrina, Eka Salwa, Mazida Sihite, Nadya Supriyanto Trie Nadilla USWATUN HASANAH Waldyansyah Waldyansyah Yolanda Salsabila Balkis Yunia, Dabella