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All Journal JAKPI HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah MALIA Iqtishoduna: Jurnal Ekonomi Islam HUKUMAH: Jurnal Hukum Islam Al-Kharaj: Journal of Islamic Economic and Business Jurnal Penelitian Ekonomi Akuntansi (JENSI) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen International Journal of Educational Review, Law And Social Sciences (IJERLAS) MANAJEMEN International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies el-Amwal Jurnal Manajemen, Organisasi, Dan Bisnis Media Ekonomi International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Journal of Economics (IJEC) Jurnal Publikasi Ilmu Manajemen Paradoks : Jurnal Ilmu Ekonomi Manajemen Kreatif Jurnal Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Gudang Jurnal Multidisiplin Ilmu Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah IIJSE Journal of Islamic Economics and Finance JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran LAN TABUR: JURNAL EKONOMI SYARIAH Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Brilliant International Journal of Management and Tourism Jurnal Publikasi Manajemen Informatika
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Analisis Minat Investor Milenial Berinvestasi Pada Securities Crowfunding Syariah (Studi Kasus Galery investasi di kota Medan) Aninda Mahfadillah; Andri Soemitra; Muhammad Ikhsan Harahap
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 3 (2023): September : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i3.2107

Abstract

This research was conducted with the aim of knowing the effect of investment knowledge, motivation and risk variables on the millennial generation's interest in investing in Securities Crowdfunding Sharia Gallery investment. Research using a quantitative approach. The technique of data collection was carried out using purposive sampling, and the sample used was 88 respondents. Data collection was carried out using a questionnaire with a Likert scale. The method used in this research analysis is a linear regression analysis method. The results of the Knowledge t test research (X1) show that partially knowledge influences the millennial generation's interest in investing in Sharia Securities Crowdfunding. Motivation (X2) that partially motivation influences the millennial generation's interest in investing in Sharia Securities Crowdfunding. Risk (X3) that partially does not affect the millennial generation's interest in investing in Sharia Securities Crowdfunding. The results of the f test show that simultaneously knowledge, motivation and risk affect the millennial generation's interest in investing in Sharia Securities Crowdfunding.
SHARIA BANKING PERFORMANCE INFLUENCED BY MONETARY POLICY Muhammad Salman; Andri Soemitra; Rifki Ismal
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 1 (2023): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i1.606

Abstract

This article investigates in the literature the influence between Islamic banking performance and monetary policy. With the literature search method using Mendeley Desktop software. The results show that from the various literatures that examine monetary policy and Islamic banking performance, not much has been found that examines and links monetary policy to Islamic banking performance. The search results show that this research still has the potential to be re-examined empirically using both quantitative and qualitative methods, using both primary and secondary data.
Peer to Peer Lending , E-Money, and Crowdfunding Economic Perspective Sharia Novita Sari Pulungan; Andri Soemitra; Rukiah Lubis
Manajemen Kreatif Jurnal Vol. 1 No. 1 (2023): Februari: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i1.924

Abstract

The development of information technology has penetrated all financial sectors, including sharia financial technology. The concept of Sharia Fintech Innovation must be guided by the Qur'an and Sunnah. By the Fatwa of the National Sharia Council-Indonesian Ulema Council (DSN-MUI). Of the many startups registered with the OJK and BI, only a small number operate according to sharia principles. The lack of literacy related to sharia fintech innovation is the reason why conventional fintech products and services are more attractive to the public. This study aims to explain the concept of fintech products and services in sharia principles and is limited to three products, namely Peer to Peer Lending, E-Money, and Crowdfunding. The method used in this research is literature study, by taking various references and literature related to research. The results of the study explain that 1) Sharia principles related to peer-to-peer lending, e-money, and crowdfunding are by the Fatwa of the National Sharia Council-Indonesian Ulema Council, namely that one must avoid Riba, Gharar, Maysir , Tazlis, Ishraf and transactions of illicit goods. 2) The contracts used for peer-to-peer lending are in line with the characteristics of financing services such as al-bai', ijarah, mudharabah, musyarakah, wakalah bi al ujrah, and qardh. Whereas e-money uses two contracts, namely the contract between the Issuer and the Holder using a wadiah contract and the contract between publishers and traders using a wakalah contract.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal: Studi Kasus Badan Pengelola Keuangan dan Aset Daerah Provinsi Aceh Wahyu Haji Muharram; Andri Soemitra; Nurwani Nurwani
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 4 (2025): Desember: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i4.2311

Abstract

This research is motivated by several factors such as locally generated revenue, general allocation funds, special allocation funds, revenue-sharing funds, and capital expenditure. Some of the problems identified in this study include the realization of locally generated revenue that has never reached the budget target over four consecutive years, a percentage decrease in locally generated revenue while capital expenditure remains constant, and the absence of certain special allocation funds, which may affect capital expenditure. The purpose of this study is to determine the effect of locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds on capital expenditure. This research employs a descriptive quantitative method using data samples obtained from the Regional Financial and Asset Management Agency of Aceh Province in the form of Budget Realization Reports for the period 2019–2022. The data analysis technique used is linear regression. The results show that, based on the simultaneous test (F-test), locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds have a positive and significant effect on capital expenditure. Meanwhile, based on the partial test (t-test), each of these variables—locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds—also has a positive and significant effect on capital expenditure.
Effectiveness of Fintech-Based Sharia Cooperative Development in the New Normal Era : Interpretative Structural Model Approach Elida Elfi Barus; M.Yasir Nasution; Andri Soemitra
International Journal of Science, Technology & Management Vol. 2 No. 1 (2021): January 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i1.164

Abstract

In the Covid Pandemic 19, sharia cooperatives must be a solution for the welfare of their members and the UMKM that they support so that they can move up in class, but how if it is difficult to access, therefore sharia cooperatives must be digital-based and include collaborating with fintech. This study tries to answer the problems that occur, strategies, and stakeholders involved in the development of Islamic cooperatives in collaboration with sharia fintech in Indonesia using the Interpretive Structural Model (ISM) approach. The core problem faced in developing sharia cooperatives in collaboration with sharia fintech is the lack of education and promotion of Islamic financial institutions collaboration, especially in sharia cooperatives with sharia fintech (E9), which initially became competitors to financial institutions because they were very flexible and fast and have become OJK's instructions that fintech must collaborate with financial institutions including sharia ones. Furthermore, it can be suggested for legislators, actors and drafter to constantly monitor and improve the process in the context of the progress and welfare of cooperatives and SMEs in Indonesia.
Waqf Accounting Practices Based on PSAK 112 at the Millennial Waqf Institution in Bogor Isra Hayati; Andri Soemitra; Alfi Amalia; Hastuti Olivia; Lukman Hamdani
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.169

Abstract

Introduction: The implementation of PSAK 112 concerning waqf accounting in waqf institutions in Indonesia still faces various challenges, particularly related to limited understanding and inadequate technological infrastructure. This study aims to evaluate the implementation of PSAK 112 at the Millennial Waqf Institution in Bogor City, focusing on organizational readiness and the obstacles encountered during the implementation process. Methods: The research employs a qualitative method, with data collected through in-depth interviews and observations at several waqf institutions. Results: The findings indicate that although the Millennial Waqf Institution in Bogor City has succeeded in implementing PSAK 112, it still encounters difficulties, especially in terms of understanding the standards and limitations of technological infrastructure. These findings suggest that increased training and strengthened infrastructure are necessary to support broader and more effective implementation. Conclusion and suggestion: The implication of this study highlights the importance of a more inclusive and comprehensive strategy in implementing PSAK 112, which not only enhances transparency and accountability but also strengthens public trust in the management of waqf in Indonesia.
Determinan Penghentian Premi (Lapse) dalam Industri Asuransi Jiwa Prudential: Tinjauan Dari Sisi Literasi Keuangan dan Kondisi Ekonomi Rumah Tangga Cinta Aisyahtul Kubra; Isnaini Harahap; Andri Soemitra
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4484

Abstract

This study aims to analyze the determinants of policy lapse behavior among policyholders of PT Prudential Life Assurance in Medan. The research employs a descriptive qualitative approach involving 10 policyholders selected purposively based on their experience of policy lapse. Data were collected through in-depth interviews, observations, and documentation, and analyzed using data reduction, data presentation, and conclusion drawing techniques. The findings indicate that policy lapse is a multidimensional phenomenon influenced by interconnected economic, cognitive, and service-related factors. Household financial pressures, declining income, and increasing living expenses encourage policyholders to prioritize essential needs over insurance premium payments. In addition, limited financial literacy leads many policyholders to perceive insurance primarily as a financial burden rather than a long-term risk management instrument. Dissatisfaction with agent services, including inadequate communication, insufficient policy education, and weak after-sales assistance, further reduces policyholders’ commitment to maintaining active coverage. The study also finds that policyholders frequently regard insurance as a last-resort liquidity source, supporting the Emergency Fund Hypothesis, whereby policies are surrendered or allowed to lapse during periods of financial distress to meet urgent household needs. This research concludes that policy lapse is often a pragmatic response to economic uncertainty rather than merely a consequence of unwillingness to pay premiums. Therefore, improving product transparency, strengthening financial literacy, and enhancing the role of insurance agents as proactive, solution-oriented financial advisors are essential strategies for increasing long-term policy persistence and customer retention.
Perjanjian Sewa Menyewa Tenant Bidang Usaha Makanan Dengan PT Angkasa Pura Aviasi Berdasarkan Landasan Syariat Islam Nurhalimah Tusadiah Siregar; Andri Soemitra
Jurnal Publikasi Manajemen Informatika Vol. 4 No. 2 (2025): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v4i2.3771

Abstract

This research aims to analyze the legal aspects of the tenant lease agreement in the food business sector with PT Angkasa Pura Aviation based on the principles of Islamic law. This research uses descriptive qualitative method with data collection techniques through literature review, in-depth interviews, and participatory observation. The results showed that the lease agreement applied has referred to the principles of justice, legal certainty, and expediency as proposed by Gustav Radbruch's legal theory. In the perspective of Islamic law, this agreement fulfills the pillars and conditions of the ijarah contract, which include clarity of the rental object, agreement between the contracting parties, and transparent price and rental period provisions. However, some challenges are still found in its implementation, such as delays in rental payments by business partners and the need for a dispute resolution mechanism that is more in line with Islamic principles. Therefore, it is necessary to optimize the implementation of the lease contract so that it is more in line with sharia values and equitable business principles.