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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi SEIKO : Journal of Management & Business Journal of Humanities and Social Studies ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES Jurnal Sains Riset Ilomata International Journal of Management Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Ilomata International Journal of Management Innovative: Journal Of Social Science Research Jurnal Informatika Ekonomi Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced ManBiz: Journal of Management and Business Journal of Ekonomics, Finance, and Management Studies
K, Kamilah
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The Influence Of The Creative Economy On Suistainable Sharia Economics Growth In Indonesia : Sharia Financial Perspectives Rahman, Diba Nur; K, Kamilah; Syahriza, Rahmi
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 1 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i1.11723

Abstract

This research aims to analyze the influence of the Creative Economy on Economic Growth and sustainable sharia finance in Indonesia. This research uses a quantitative approach with a verification type of research. Secondary data was obtained through the Ministry of Tourism and Creative Economy (KEMENPAREKRAF), namely creative economy data and the Central Statistics Agency (BPS), namely export data and economic growth and suistainable sharia finance in Indonesia. The population in this research is the entire growth data for each variable from 2014 to 2023. The samples used in this research are the creative economy, exports and economic growth and suistainable sharia finance during the 2014-2023 period, each of which consists of 40 samples taken from annual data in the form of time series data using data interpolation. Other data was obtained through observation and literature study. The analysis technique used is multiple linear regression. The research results show that Creative Economy Fashion, Creative Economy Crafts, and Creative Economy Culinary have no effect on Economic Growth and Sustainable Sharia Finance in Indonesia through exports as an intervening variable. So it can be concluded that indirectly, the leading subsectors of the creative economy, namely fashion, crafts and culinary, through exports are not able to influence economic growth and suistainable sharia finance.
PERAN EKONOMI SYARIAH DALAM MENINGKATKAN KETAHANAN PANGAN DI ERA PERUBAHAN IKLIM Candra, Jeki; K, Kamilah
Jurnal Sains Riset Vol 15, No 1 (2025): April 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v15i1.2924

Abstract

Climate change poses a serious challenge to global food security, especially in developing countries that depend on the agricultural sector. This article aims to analyze the role of Islamic economics in improving food security in the era of climate change by using the literature study method. The results show that Islamic economics, especially Islamic financial instruments, has a significant contribution in supporting a resilient food system. Islamic economic instruments, such as zakat, waqf, and sharia-based financing, can be utilized to empower farmers, improve access to capital, and fund sustainable agricultural projects. This article concludes that the integration between Islamic economic principles and food security strategies offers a holistic solution to address the impacts of climate change. The findings provide recommendations for policy makers, Islamic financial institutions and local communities in strengthening an equitable and sustainable food system. 
DAMPAK KEUANGAN SYARIAH PADA KETAHANAN EKONOMI DI MASA PANDEMI Mutiari, Pury Sunita; K, Kamilah
Jurnal Sains Riset Vol 15, No 1 (2025): April 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v15i1.2925

Abstract

The COVID-19 pandemic has had a major impact on the global economy, including in Indonesia. Economic resilience is a crucial issue in dealing with this uncertainty. One of the sectors of concern is the financial sector, especially Islamic finance which is expected to provide alternative solutions. This study aims to analyze the impact of Islamic finance on economic resilience during a pandemic. The method used in this research is qualitative analysis with a case study approach to Islamic financial institutions in Indonesia. The results of this study are expected to provide a clearer picture of the role of Islamic finance in supporting economic resilience during the pandemic.
Solusi Keuangan Syariah Terhadap Pembiayaan Sektor Pertanian untuk Mencapai Sustainable Development Goals Aini, Rija; K, Kamilah
Ecoplan Vol 8 No 1 (2025)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Lambung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ecoplan.v8i1.1117

Abstract

Islamic finance plays a strategic role in supporting inclusive and sustainable economic development. One important sector that requires attention is the agricultural sector, which directly contributes to the achievement of several SDGs. This research analyzed potential Islamic finance schemes supporting agricultural sector financing and its impact on achieving SDGs. It employed a qualitative method with a literature study approach supported by relevant secondary data. The research investigated journal articles primarily sourced from Google Scholar with a range of research years from 2019 to 2024. As a result, 8 articles were obtained. Meanwhile, secondary data related to Islamic finance was obtained from the official websites of related banks, OJK, and SGIE Report. The results of this study show that Islamic financial schemes that can be a solution are salam financing, mudharabah, musyarakah, and waqf. Salam financing, for example, provides a solution for farmers to obtain working capital at the beginning of the planting season. Meanwhile, mudharabah and musyarakah allow for a fair partnership pattern with risk and profit sharing. On the other hand, waqf, especially productive waqf, offers a long-term orientated scheme to support agricultural infrastructure and farmer empowerment without additional financial burden. The impact of Islamic financing on the SDGs is significant, especially in enhancing resilience, responsible production and consumption, and climate improvement. The results of this study are expected to provide practical recommendations for Islamic finance stakeholders in supporting a sustainable agriculture sector and add insight for readers regarding Islamic finance for the agriculture sector.
Shariah-Integrated Early Warning Framework for Financial Distress in Indonesian Islamic Banks Anggara, Windu; Siregar, Saparuddin; K, Kamilah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3868

Abstract

 Indonesia’s Islamic banking sector has grown rapidly, driven by Shariah-compliant operations, but faces vulnerabilities from complex governance and regulatory demands. Ensuring financial stability requires effective predictive tools tailored to these unique operational and regulatory conditions. This study aims to develop a structural Early Warning System (EWS) to predict financial distress in Islamic banks, integrating macroeconomic indicators, bank-specific performance variables, and a Shariah Compliance Index, with Islamic corporate governance and risk management as mediators. Data from 14 Islamic commercial banks over 2015–2024 were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. The results show that internal bank factors and Shariah compliance significantly strengthen governance and risk management, which in turn reduces financial distress, while macroeconomic variables have no direct effect. The findings highlight the central role of internal governance and compliance in resilience. The proposed framework provides a unified, Shariah-aligned predictive system, enabling regulators, Shariah Supervisory Boards, and bank executives to implement evidence-based strategies. This study also lays the groundwork for a Shariah-based Financial Distress Index, enhancing the sector’s ability to manage operational and regulatory complexities effectively.
Pengaruh Pengetahuan Perbankan Syariah dan Religiusitas terhadap Minat Mahasiswa Perbankan Syariah untuk Memilih Bekerja di Perbankan Syariah: Studi Pada Mahasiswa Perbankan Syariah UINSU Angkatan 2018 Nurfuadi, Wika; K, Kamilah; Harahap, Muhammad Ikhsan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.621

Abstract

This study aims to determine the effect of religiosity and Islamic banking knowledge on the interest of Islamic banking students class of 2018 to choose to work in Islamic banking at UIN-SU faculties of economics and business. The data collection method in this study was the questionnaire method, namely distributing a list of statements (questionnaires) that would be filled out or answered by respondents to Islamic banking students class of 2018. To manage and analyze the data obtained and make research conclusions, quantitative analysis was used with multiple linear regression analysis techniques. which aims to obtain a comprehensive picture of the relationship between variables with the help of the SPSS (Statistical Package For Social Sciences) Version 2.9 program. The test results show that knowledge of Islamic banking has a significant effect on the interest of Islamic banking students to choose to work in Islamic banking, and religiosity has a significant effect on the interest of Islamic banking students to choose to work in Islamic banking. The predictive ability of these two variables on the interest of students to have careers in Islamic financial institutions is 46.7% while the rest is influenced by other external factors. Keywords: Knowledge of Islamic Banking, Religiosity and Interest in Working in Islamic Banking
Analisis Sistem Akuntansi Pembayaran Biaya Penyelenggara Ibadah Haji Dan Pengendalian Internal Keberangkatan Haji Menurut Perspektif Syariah di Kantor Kementerian Agama Simanullang, Ruh Kaya; K, Kamilah
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9484

Abstract

Tujuan penelitian ini adalah untuk mengeksplorasi perspektif Syariah terhadap sistem pengendalian internal keberangkatan haji dan pembayaran biaya penyelenggara ibadah haji di Kantor Kementerian Agama. Dengan menggunakan sistem komputer haji onboard, pengendalian internal terhadap jamaah haji diterapkan. Tujuan penelitian juga mencakup penentuan sistem pembayaran BPIH sesuai dengan Peraturan Menteri Agama No. 28 (2015), bentuk kontrol internal untuk hasil Ziarah sesuai dengan Peraturan pejabat negara Agama No. 29, 2015, serta implementasi dari sudut pandang Syariah. Metode penelitian ini adalah deskriptif analitis serta metode kualitatif. Observasi, wawancara, dan studi dokumentasi digunakan sebagai metode pengumpulan data. Hasil penelitian menunjukkan bahwa sementara terdapat kebutuhan akan peningkatan dalam pengendalian internal keberangkatan haji, sistem akuntansi yang digunakan untuk pembayaran biaya penyelenggara ibadah haji di Kantor Kementerian Agama sudah sesuai dengan prinsip-prinsip Syariah. Rekomendasi disarankan untuk meningkatkan pengendalian internal, termasuk peningkatan pemahaman tentang prinsip-prinsip Syariah dalam pengelolaan biaya penyelenggara ibadah haji.
PT Pertamina Dalam Pengembangan Masyarakat Dan Peningkatan Ekonomi Berkelanjutan Melalui Program Desa Ekowisata Pakpahan, Jiyad Faqih; K, Kamilah
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9535

Abstract

Program CSR merupakan salah satu bentuk kontribusi perusahaan dalam mewujudkan tanggung jawabnya sebagai Diatur dalam Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Melalui Pengembangan masyarakat sebagai strategi CSR PT Pertamina Patra Niaga Membangun desa wisata berbasis ekowisata di seluruh wilayah indonesia. Ini Program pengembangan desa ekowisata bertujuan seberapa besar peran PT Pertamina Patra Niaga dalam memberdayakan masyarakat, melestarikannya Lingkungan, dan menarik wisatawan, yang berdampak pada pembangunan dan peningkatan ekonomi berkelanjutan. Ini Penelitian menggunakan metode deskriptif kualitatif dengan studi dokumentasi dan mendalam Wawancara. Hasil penelitian menunjukkan bahwa program pemberdayaan berbasis ekowisata dapat Berkontribusi terhadap pelestarian lingkungan, yaitu peningkatan ikan, udang, dan biota lainnya Komoditas untuk persediaan makanan dan menjadi daya tarik wisatawan ke Indonesia yang Akan menghasilkan manfaat ekonomi yang berkelanjutan. Dari sisi masyarakat, program Desa Wisata Menyediakan Saung Pendidikan sebagai tempat berkumpul untuk meningkatkan kapasitas warga dalam program ekowisata. PT Pertamina Patra Niaga akan memantau dan mengawasi keberlanjutan program pada keanekaragaman hayati yang ada di Indonesia.
Determinan Proporsi Dana Tabarru’ pada Lembaga Keuangan Asuransi Jiwa Syariah Harahap, Atika Suryani; K, Kamilah
ManBiz: Journal of Management and Business Vol. 2 No. 1 (2023): ManBiz: Journal of Management and Business 
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v2i1.5577

Abstract

Financial management in Islamic insurance companies uses a split fund system. It is also supported by PMK Number 18/PMK.010/2020, which emphasizes that operators or sharia insurance companies must separate wealth by tabarru' fund obligations from the obligations and assets of company funds. The separation of funds has been carried out since participants pay contributions (premiums) at the beginning of the transaction. The purpose of this study is to analyze the factors that influence the proportion of tabarru' funds in Sharia Life Insurance companies. This research is a quantitative research, and the source of the data obtained is secondary data. The population is 21 Sharia Life Insurance companies registered with OJK. The sample of this study uses a purposive sampling technique by producing 16 sharia life insurance companies registered with the OJK, using annual financial statements according to the variables used during the period (2017-2019). Data analysis uses panel data regression analysis with fixed effects model which is processed using eviews 9. The findings from this research show that claims, sharia reinsurance, and operating expenses have a significant effect, while the growth of tabarru' funds and investment returns of tabarru' funds have no significant effect. With the coefficient of determination (R square) 0.775396 which means claims, sharia reinsurance, operating expenses, growth of tabarru' funds and investment returns of tabarru' funds can explain 77% of the proportion of tabarru' funds and the rest is influenced by other variables outside the study.. Keywords: Proportion of Tabarru' Funds, Sharia Life Insurance, Separation of Funds
ANALISIS PERLINDUNGAN HUKUM TERHADAP PEKERJA YANG TIDAK DI DAFTARKAN OLEH PERUSAHAAN SEBAGAI PESERTA BPJS KETENAGAKERJAAN BERDASARKAN UNDANG-UNDANG NOMOR 24 TAHUN 2011 TENTANG BADAN PENYELENGGARAAN JAMINAN SOSIAL Fadhiah, Cut Aini; K, Kamilah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26435

Abstract

Meskipun program BPJS Ketenagakerjaan diwajibkan, beberapa perusahaan masih belum mendaftarkan karyawan mereka. Penelitian ini bertujuan untuk memahami perlindungan hukum bagi pekerja dalam situasi ini dan langkah-langkah hukum yang dapat mereka ambil berdasarkan Undang-Undang No. 24 Tahun 2011 Tentang BPJS. Penelitian ini menggunakan metode penelitian yuridis normatif, yang menganalisis peraturan-peraturan tertulis dan sumber hukum lainnya terkait. Hasil penelitian menunjukkan bahwa pemberi kerja diwajibkan untuk mendaftarkan diri dan karyawan mereka ke BPJS sesuai dengan program jaminan sosial yang diatur dalam UU BPJS. Pengusaha yang tidak patuh dapat dikenai sanksi administratif (teguran tertulis, denda, pembatasan layanan publik) dan sanksi pidana (penjara maksimal 8 tahun, denda hingga Rp 1.000.000.000). Pekerja yang tidak didaftarkan BPJS Ketenagakerjaan dapat melakukan upaya hukum preventif dan repsentif untuk melindungi hak-hak mereka.
Co-Authors Aini Nurul Aini, Rija Anggara, Windu Candra, Jeki Fadhiah, Cut Aini Harahap, Atika Suryani Harahap, Muhammad Ikhsan Julia, Siti Lubis, Nursakilah Muhammad Lathief Ilhamy Nasution Mutiari, Pury Sunita Nasution, Riska Amelia Nurfuadi, Wika Nursantri Yanti Nurul Jannah Pakpahan, Jiyad Faqih Rahayu, Endang Rahman, Diba Nur Rahmi Syahriza, Rahmi Rambe, Mei Sahriani Rispan Saparuddin Siregar Siagian, Riza Rasyid Al-Aufa Simanullang, Ruh Kaya Syahvitri, Ayu YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yunisa, Widya