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The Effect of Competence and Accountability on the Performance of Government Auditors Amsari, Syahrul; Husna, Asmaul
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 2 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v8i2.862

Abstract

The purpose of this study was to utilize the research site of the South Tapanuri Regency Regional Regulatory Authority by taking a sample of 65 auditors and P2UPDs based on the work of the South Tapanuri Regency Regional Government/Municipality to assess APIP performance. is to analyze the capacity and accountability of Data for this study were obtained from the results of questionnaire responses. The survey data were then analyzed using the Partial Least Squares (PLS) analysis technique using the SmartPLS version 3.0 program for Windows. Based on the analytical results of this study, APIP's performance was influenced simultaneously by APIP's ability and responsibility variables. Analysis results show that 64% of APIP's performance is influenced by APIP's competence and accountability.
Analisis Kinerja Pengelola dan Pengawasan Keuangan dalam Mensejahterakan Pengajar di Sekolah Santi Witya School Thailand Simanjuntak, Wahyuni Br; Amsari, Syahrul
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.23377

Abstract

Penelitian ini bertujuan untuk mengetahui Analisis Kinerja Pengelola Dan Pengawasan Keuangan Dalam Mensejahterakan Pengajar Di Sekolah Santi Witya Serong School Thailand. Kinerja pengelola dan pengawasan keuangan pada Sekolah Santi Witya Serong School Thailand berdasarkan hasil penelitian disimpulkan Efektivitas Pengelolaan keuangan/manajemen keuangan dan pengawasan pada Sekolah Santi Witya Serong School Thailand sudah terlaksana dengan baik, konstribusi dari pihak pendidikan dan komunitas memiliki pengaruh positif dalam mensejahterakan pengajar yang ada di Sekolah Santi Witya Serong School Thailand. Melakukan pengawasan secara rutin dapat mendorong efektivitas dan kehati-hatian dalam penggunaan dana serta dapat mencegah penyelewengan keuangan. Evaluasi dan pertanggungjawaban dalam pengelolaan keuangan menjadi dasar untuk perencanaan masa depan.
Analisis Faktor-Faktor Penyebab Keengganan Masyarakat Membayar Zakat Melalui Instansi Baznas/Laz/Lazismu di Kab. Labuhan Batu Utara (Studi Kasus : Masyarakat Kec. Kualuh Hulu). Febri Franstio, Sandy; Amsari, syahrul
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4897

Abstract

Penelitian ini bertujuan untuk memahami sistem pengumpulan zakat oleh instansi BAZNAS/LAZ/LAZISMU, dengan subjek penelitian adalah muzakki di Kabupaten Labuhan Batu Utara, khususnya di Kecamatan Kualuh Hulu. Objek penelitian adalah faktor-faktor yang menyebabkan keengganan masyarakat menyalurkan zakatnya melalui instansi BAZNAS/LAZ/LAZISMU Kabupaten Labuhan Batu Utara. Populasi dalam penelitian ini berjumlah 324.158 orang Islam yang ada di Kabupaten Labuhan Batu Utara. Pengambilan subjek penelitian berjumlah 65 orang responden.Pengumpulan data dilakukan melalui wawancara dan analisis deskriptif kualitatif. Sistem pengumpulan zakat oleh instansi tersebut terdiri dari dua macam, yaitu sistem jemput dan langsung ke instansi atau melalui rekening. Faktor penyebab keengganan masyarakat untuk menyalurkan zakatnya langsung ke instansi BAZNAS/LAZ/LAZISMU melibatkan faktor religiusitas, kepercayaan, dan ketidaktahuan warga mengenai BAZNAS/LAZ/LAZISMU. Untuk mengatasi keengganan muzakki dan menarik minat mereka dalam menyalurkan zakat, instansi terkait mengimplementasikan kebijakan, yaitu dengan menyadarkan umat Islam melalui sosialisasi dakwah seperti ceramah agama, audiensi, seminar, pelatihan, dan pembekalan. Dengan demikian, penelitian ini memberikan gambaran tentang sistem pengumpulan zakat, faktor keengganan masyarakat, dan upaya instansi dalam mengatasi masalah tersebut.
Kelangkaan dalam Ekonomi Makro Islam: Analisis Dampak Keterbatasan Sumber Daya Terhadap Pertumbuhan Ekonomi Amsari, Syahrul; Sahla, Hilmiatus; Abd Majid, M. Shabri; Afandi, Ahmad
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 24, No 2 (2024)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v24i2.15922

Abstract

This study aims to determine the impact of few resources on economic growth from an Islamic macroeconomic standpoint. A descriptive method was employed in this investigation. Documentation studies or written documents including data gathered from books, journals, the Central Bureau of Statistics' official website, and other publications were used as data gathering methods. The study's findings clarify that Islamic macroeconomics places a strong emphasis on socioeconomic justice, human brotherhood, and moral principles. To ensure everyone's well-being, it depends on markets, families, communities, value role play, and the government. Lack of material resources is not the root cause of economic issues. Since Allah SWT has made human needs available, the primary economic issue is not the availability of natural resources but rather human activity, which leads to scarcity. Naturally, limited resources, if controlled and used for a sustainable economy, will not slow down economic growth if everyone works hard, restricts demands, and can effectively manage the community's economy.
The Influence of Information Technology and Accountability on Muzakki's Trust in Distributing Zakat Ali, Roby; Amsari, Syahrul
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 1: Januari 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i1.29606

Abstract

This study aims to determine the influence of Information Technology and Accountability on Muzakki's Trust in Distributing Zakat at Laznas Djalaluddin Pane Foundation (DPF) Medan City.This study uses a quantitative method with multiple linear regression analysis methods. using SPSS 25 software. The population in the study is muzzaki at LAZNAS Djalaluddin Pane Foundation (DPF) Medan City. The data collection technique using primary data was obtained through the distribution of questionnaires to 383 respondents. Meanwhile, secondary data is taken through journals, books, or previous research related to this research.The results of the study show that information technology (X1) and accountability (X2) have a positive and significant influence on the Trust (Y) of Muzakki in Distributing Zakat at Laznas Djalaluddin Pane Foundation (DPF) Medan City. The results of the Information Technology (X1) and accountability (X2) tests on trust showed a significant value of 0.000 greater than 0.05. Which means that when information technology and accountability increase, it will increase the muzakki's trust in distributing Zakat at Laznas Djalaluddin Pane Foundation (DPF) Medan City will increase. On the other hand, if information technology and accountability decline, the muzaki's trust in distributing Zakat at the Laznas Djalaluddin Pane Foundation (DPF) Medan City will decrease.
Digital Marketing Transformation in Increasing Fundraising at Islamic Philanthropic Institutions Afandi, Ahmad; Amalia, Alfi; Amsari, Syahrul
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.549

Abstract

The use of digital marketing in Islamic philanthropic institutions, especially for the collection of Zakat, Infaq, and Shodaqoh (ZIS) funds, is a strategic innovation that increases the effectiveness of fundraising. This study using qualitative descriptive methods, data were obtained through observation, interviews, and digital media analysis. The Organisation utilizes various digital platforms such as websites, social media (Instagram, Facebook), and QR codes as the main tools for fundraising. The strategies implemented include the use of storytelling, educational content, and transparent financial reporting, which have been proven to significantly increase community involvement. The results of the study showed an increase in the number of donors by up to 40% and a change in donation behaviour, with more people choosing to donate online and regularly. However, challenges remain, such as limited digital marketing expertise, limited budget, and public scepticism towards the transparency of zakat funds. From an Islamic economic perspective, strategy is in line with sharia principles such as transparency, justice, and welfare. The study recommends increasing digital capacity, collaborating with Muslim influencers, and strengthening public trust through strong narratives and open reporting. A sustainable and sharia-compliant digital strategy can increase fundraising and wider social impact in society.
Analisis Kinerja Pengelola dan Pengawasan Keuangan dalam Mensejahterakan Pengajar di Sekolah Santi Witya School Thailand Simanjuntak, Wahyuni Br; Amsari, Syahrul
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.23377

Abstract

Penelitian ini bertujuan untuk mengetahui Analisis Kinerja Pengelola Dan Pengawasan Keuangan Dalam Mensejahterakan Pengajar Di Sekolah Santi Witya Serong School Thailand. Kinerja pengelola dan pengawasan keuangan pada Sekolah Santi Witya Serong School Thailand berdasarkan hasil penelitian disimpulkan Efektivitas Pengelolaan keuangan/manajemen keuangan dan pengawasan pada Sekolah Santi Witya Serong School Thailand sudah terlaksana dengan baik, konstribusi dari pihak pendidikan dan komunitas memiliki pengaruh positif dalam mensejahterakan pengajar yang ada di Sekolah Santi Witya Serong School Thailand. Melakukan pengawasan secara rutin dapat mendorong efektivitas dan kehati-hatian dalam penggunaan dana serta dapat mencegah penyelewengan keuangan. Evaluasi dan pertanggungjawaban dalam pengelolaan keuangan menjadi dasar untuk perencanaan masa depan.
ANALISIS PENGGUNAAN SHOPEE PAYLATER DALAM PERSPEKTIF FIQIH MUAMALAH PADA MAHASISWA MANAJEMEN BISNIS SYARIAH FAI UMSU Syifa, Nada; Amsari, Syahrul
Al-Muaddib : Jurnal Ilmu-Ilmu Sosial & Keislaman Vol 8, No 1 (2023): Al-Muaddib : Jurnal Ilmu-Ilmu Sosial & Keislaman
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/muaddib.v8i1.79-93

Abstract

Penelitian ini bertujuan untuk  mengetahui motif,sistem pembayaran, dampak, dan pengalaman mahasiswa Manajemen Bisnis Syariah FAI UMSU dalam menggunakan Shopee Paylater dipandang dalam perspektif fiqih muamalah. Penelitian ini didasari karena belum adanya keseragaman hukum dalam pengharaman Paylater,adanya indikasi perilaku konsumtif pada penggunaan Shopee Paylater, motif mahasiswa yang berbeda-beda dalam menggunakan Shopee Paylater,dan kurangnya pengetahuan mahasiswa mengenai layanan Shopee Paylater.Pendekatan penelitian yang digunakan pada penelitian ini adalah kualitatif dengan fenomenologi.Teknik pengumpulan data dilakukan dengan wawancara, dokumentasi, dan studi pustaka. Berdasarkan hasil penelitian dan analisis data, disimpulkan bahwa motif mahasiswa Manajemen Bisnis Syariah FAI UMSU menggunakan Shopee Paylater  yaitu   transaksi yang mudah, membantu memenuhi kebutuhan mendesak, mudah memenuhi keinginan, serta agar bisa mendapat promo,potongan harga, dan gratis ongkos kirim, berdasarkan perspektif fiqih muamalah,manfaat yang diperoleh mahasiswa Manajemen Bisnis Syariah FAI UMSU dari adanya penggunaan Shopee Paylater adalah riba, sedangkan kerugian yang dirasakan  seperti konsumtif, boros, ketagihan dan terkadang menyesal dengan pengeluaran akibat membayar transaksi Shopee paylater tersebut, dipandang dalam perspektif muamalah itu adalah risiko yang harus diterima mereka karena sudah tau dampaknya.Sistem pembayaran pada Shopee Paylater dimana transaksinya terdapat bunga sebesar 2,59 % dan denda sebesar 5 % dari total tagihan apabila  terlambat.Jadi,transaksi yang dilakukan mahasiswa Manajemen Bisnis Syariah FAI UMSU dalam menggunakan Shopee paylater berdasarkan perspektif fiqih muamalah terdapat unsur riba.
ANALISIS MEKANISME PEMBIAYAAN DANA TALANGAN HAJI PADA PT. BANK BNI SYARIAH KANTOR CABANG MEDAN Amsari, Syahrul
Ekonomi Islam Vol. 12 No. 1 (2021): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v12i1.7005

Abstract

The background of this Financing bailout Hajj Product is the occurrence of a long queue of Jemaah hajj candidates. Thus people have to wait long to be able to perform the pilgrimage.Therefore to meet the needs of the community, so PT Bank BNI Syariah Branch Office Medan provides product financing bailouts in order to facilitate the pilgrimage bailout for prospective pilgrims to obtain Haj chair seat. The purpose of this study to be able to explain the implementation and financing mechanisms bailout funds Haj in helping customers to get the chair seat Haj, as well as contract-contract, knowing what is on pilgrimage financing bailouts in Bank BNI Syariah Branch Office Medan. The method used in this study is a qualitative research study of literature and interview data collection and documentation. Then described from the data that have been obtained are analyzed and conclusions are drawn. The results can be concluded that the Operational Management Product Bailout Financing Hajj at Bank BNI Syariah Branch Office Medan implements petition financing mechanisms. Principles used to use Qardh and Ijarah contract. Qardh scheme used for the bailout loans, and taking advantage of Ijarah or wages for services (Ujrah). Keywords: Finance, Qardh, Ijarah, Hajj bailouts, Bank BNI Syariah Branch Medan.
Transformasi Paradigma Pembangunan Ekonomi: Membangun Masa Depan Berkelanjutan melalui Perspektif Ekonomi Syariah Amsari, Syahrul; Harahap, Isnaini; Nawawi, Zuhrinal M
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1703

Abstract

This article illustrates a paradigm shift in economic development through the lens of Islamic Economics, with a specific focus on sustainable development. The background involves a profound understanding of global economic challenges and the necessity to construct a sustainable development foundation from the perspective of Islamic economic values. The research aims to analyze the contribution of Islamic Economics in addressing economic imbalances, poverty alleviation, and community empowerment. The research methodology entails an in-depth literature review and a critical analysis of existing development models. The findings of this study indicate that the implementation of Islamic Economic concepts has the potential to foster more inclusive and sustainable economic growth. Factors such as distributive justice, community participation, and environmental sustainability take center stage in shaping Shariah-based economic policies. In this context, the article also identifies innovations and best practices in applying Islamic Economic principles to economic development. The conclusion of this article summarizes that the transformation of the economic development paradigm through the Islamic Economics approach can create a robust foundation for sustainable development. The primary contributions lie in achieving economic justice, community empowerment, and environmental sustainability. Thus, this article makes a significant contribution by providing insights and a new direction for a more holistic and resilient approach to economic development.