Article Per Year (5 Year)
p-Index From 2020 - 2025
1.836
P-Index
This Author published in this journals
All Journal Dinar: Jurnal Ekonomi dan Keuangan Islam Al-Muqayyad Jurnal Ilmu Perbankan dan Keuangan Syariah Management of Zakat and Waqf Journal (MAZAWA)) IJBEM : Indonesian Journal of Business Economics and Management JAWI : Journal of Ahkam Wa Iqtishad JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Jurnal Pengabdian Masyarakat ISEI Journal Of Legal Sustainability (JOLS)
Lubis, Haniah
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JAWI : Journal of Ahkam Wa Iqtishad

 1 
Perilaku Petani dalam Menghadapi Fluktuasi Harga Sawit Menurut Perspektif Ekonomi Syariah Ismiati, Ismiati; Lubis, Haniah
JAWI : Journal of Ahkam Wa Iqtishad Vol. 1 No. 4 (2023): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10321972

Abstract

The frequently fluctuating price of palm oil causes palm oil farmers in Tanjung Kudu, Kualu Village, to take action to overcome their family's economic problems as a result of prices fluctuating drastically. The aim of this research is to determine the behavior of oil palm farmers in facing price fluctuations and to determine the Islamic economics review of the behavior of oil palm farmers in facing price fluctuations in Tanjung Kudu, Kualu Village. This research is field research located in Tanjung Kudu, Kualu Village. The informants in this research were 10 oil palm farmers with the criteria being farmers who had a plantation area of more than 2 hectares and had worked for a minimum of 5 years. Data collection techniques through observation, interviews and documentation. Data analysis is descriptive qualitative. It was found that oil palm farmers carry out various kinds of behavior to increase family income, such as working side jobs, becoming farm laborers, construction workers, traders, and others. Some of the oil palm farmers' wives also help in increasing the family's income by opening small businesses such as opening a breakfast business, a daily shop business, and a laundry business. The behavior of oil palm farmers in facing price fluctuations applies the principle of honesty, always trying to earn a living, not being discouraged, never giving up, being responsible for family needs, and not being lazy in working.
Analysis of Internal Control in Preventing Accounting Fraud at Al Halim Fastabiqul Khairat Mosque Rangkuti, Muhammad Idris; Lubis, Haniah; Zuraidah
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 1 (2025): JAWI - MARET
Publisher : MUI Kota Pekanbaru

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

Abstract

This study analyzes the implementation of internal control in preventing accounting fraud at Masjid Al Halim Fastabiqul Khairat in Pekanbaru. Using a qualitative descriptive approach through field research, the findings reveal that internal control in the mosque includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. These elements are implemented based on Islamic ethical principles such as amanah (trustworthiness), transparency, justice, and muraqabah (spiritual accountability). Preventive and detective measures are applied to minimize the risk of fraud, including structured approval systems, periodic financial reports, and active community participation. This study concludes that a well-structured internal control system supported by Islamic economic values plays a crucial role in ensuring financial integrity and enhancing public trust in mosque governance. The results provide valuable insight for other religious institutions to strengthen accountability and foster community-based Islamic financial management.
Co-Authors Adibtia, Eggi Zulfahri ANDRINI, ROZI Bustanur, Bustanur Cheumar, Muhammad Tahir Ismiati Ismiati jenita jenita, jenita Khairunisa, Madona Melina, Ficha Mohd. Winario Muhammad Zakir Munir, Alchudri Nurlaili Nurlaili Nurnasrina Nurnasrina Nuryanti Nuryanti Putra, Popi Adiyes Rangkuti, Muhammad Idris Rinaldi Rinaldi Safi'i, Agus Salsabila, Nurul Aziza Yuni Harlina Zainal Arifin Zuraidah