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All Journal El Dinar Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI Journal of Humanities and Social Studies JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Sains dan Teknologi Rayah Al Islam : Jurnal Ilmu Islam RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Quantitative Economics and Management Studies AL-FALAH : Journal of Islamic Economics EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Journal La Sociale JURNAL MANAJEMEN AKUNTANSI (JUMSI) Movere Journal Islamiconomic: Jurnal Ekonomi Islam Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Journal of Islamic Economics Lariba JSE: Jurnal Sharia Economica El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Ecobankers : Journal of Economy and Banking As-Syirkah: Islamic Economic & Financial Journal
Batubara, Maryam
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Perbandingan Implementasi Akad Sukuk Musyarakah di Indonesia dan Malaysia Khair, Ikhwanul; Azizah, Nurwafiq; Almi, M Fikri; Nasution, Lis Mawarni; Nasution, Trisna Aulia Husna; Batubara, Maryam
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini membandingkan implementasi akad sukuk musyarakah di Indonesia dan Malaysia dengan menggunakan pendekatan deskriptif-komparatif berbasis studi pustaka. Sukuk musyarakah merupakan instrumen keuangan syariah berbasis kemitraan modal yang menjunjung tinggi prinsip keadilan, bagi hasil, dan penghindaran unsur riba. Hasil penelitian menunjukkan bahwa Malaysia memiliki keunggulan dalam hal regulasi, infrastruktur pasar, dan partisipasi investor, yang didukung oleh lembaga seperti Securities Commission Malaysia dan Shariah Advisory Council. Di sisi lain, Indonesia masih menghadapi tantangan seperti rendahnya literasi keuangan syariah dan dominasi sukuk berbasis ijarah. Namun, Indonesia memiliki potensi besar melalui dukungan pemerintah, BUMN, dan permintaan investor milenial. Studi ini merekomendasikan agar Indonesia memperkuat sinergi antara otoritas syariah dan regulator, meningkatkan kapasitas kelembagaan, serta mendorong diversifikasi struktur sukuk berbasis musyarakah untuk mendukung pembiayaan berkelanjutan dan berkeadilan sesuai prinsip ekonomi Islam.
Studi Komparatif Penerapan Akad Sukuk Mudharabah Dalam Sistem Keuangan Syariah di Indonesia dan Kuwait Anggraini, Dini; Nasution, Fathiya Syahidah; Hutauruk, Mutia Salwa; Batubara, Maryam
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 4 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i4.8999

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akad sukuk mudharabah di Indonesia dan Kuwait sebagai instrumen pembiayaan syariah berbasis kemitraan. Akad mudharabah merupakan bentuk kerja sama antara pemilik dana (shahibul maal) dan pengelola usaha (mudharib) dengan prinsip bagi hasil sesuai nisbah yang disepakati dan tanpa jaminan keuntungan tetap. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi pustaka yang mengkaji literatur, fatwa DSN-MUI, serta praktik di lembaga keuangan syariah di kedua negara. Hasil kajian menunjukkan bahwa di Indonesia, sukuk mudharabah sudah mendapatkan payung hukum melalui Fatwa DSN-MUI No. 41/DSN-MUI/IV/2004 dan mulai diterapkan dalam bentuk sukuk korporasi. Namun, pelaksanaannya belum optimal karena masih kalah populer dibanding sukuk ijarah akibat preferensi pasar terhadap imbal hasil yang pasti, rendahnya literasi syariah, serta belum siapnya struktur proyek. Sementara itu, di Kuwait, sukuk mudharabah berkembang lebih matang berkat dukungan kuat institusi keuangan syariah seperti Kuwait Finance House, keterlibatan aktif dewan pengawas syariah, dan transparansi dalam pelaporan usaha, sehingga lebih sesuai dengan prinsip syariah dan menarik bagi investor. Temuan ini menunjukkan pentingnya penguatan sistem pengawasan dan edukasi pasar agar akad mudharabah dapat diimplementasikan secara optimal dan murni dalam semangat keadilan dan berbagi risiko.
Rural Agribusiness Business Development Strategy In Increasing Farmers' Income (Case Study Of Joint Farmer Group In Deli Serdang) Nasution, Husairi Muhammad; Batubara, Maryam; Arif, Muhammad
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 2 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i1.8246

Abstract

Development of Rural Agricultural Activities (PUAP) is one of the programs developed by the Ministry of Agriculture to be implemented in an integrated manner with the National Community Empowerment Program (PNPM-M). The purpose of this research is to answer the following problems: Describe Gapoktan strategies in the Rural Agribusiness Development Program (PUAP) and determine the impact of the Rural Agribusiness Development Program (PUAP) activities in increasing farmers' income in Deli Serdang. The method used in this study is a census where the data obtained are primary data and secondary data. Primary data is data collected directly from interviewed farmers. This study uses descriptive analysis to provide an overview of the implementation of the Rural Agricultural Business Development Program (PUAP) for rice cultivation in Deli Serdang Regency. Gapoktan PUAP Performance Assessment. The results of this study are the level of effectiveness of the results of research on the implementation of the Rural Agricultural Business Development Program (PUAP) on Gapoktan performance. When the income exceeds the total cost, then part of the farmer's income is generated by a combination of farmer groups (gapoktan) before and after receiving funds from the Rural Agricultural Business Development Program (PUAP), which has a t-score of -14.126 and has a significance of 0.000 lt; 0.05, Hi received. The results of this study are the level of effectiveness of the results of research on the implementation of the Rural Agricultural Business Development Program (PUAP) on Gapoktan performance. When the income exceeds the total cost, then part of the farmer's income is generated by a combination of farmer groups (gapoktan) before and after receiving funds from the Rural Agricultural Business Development Program (PUAP), which has a t-score of -14.126 and has a significance of 0.000 lt; 0.05, Hi received. The results of this study are the level of effectiveness of the results of research on the implementation of the Rural Agricultural Business Development Program (PUAP) on Gapoktan performance. When the income exceeds the total cost, then part of the farmer's income is generated by a combination of farmer groups (gapoktan) before and after receiving funds from the Rural Agricultural Business Development Program (PUAP), which has a t-score of -14.126 and has a significance of 0.000 lt; 0.05, Hi received
The Influence of Stock Market Anomalies on Sharia Stock Returns in Companies Implementing the ESG (Environmental, Social, and Governance) Concept in Indonesia Siregar, Eva Syahrida; Batubara, Maryam; Rahmani, Nur Ahmadi Bi
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12218

Abstract

Market anomaly is a deviation that occurs in the capital market. The existence of market anomalies (irregularities) then forms one of the phenomena that disrupts the efficient capital market hypothesis theory. This market anomaly rejects the hypothesis of the capital market efficiency concept which states that investors cannot predict prices and rates of return based on past stock prices due to random returns, but can be predicted based on the influence of the calendar or a certain period. So that this seasonal anomaly can be utilized by investors to obtain high abnormal returns. This study was conducted to test the effect of the Monday Effect and Ramadhan Effect phenomena on the returns of companies that apply the ESG concept in Indonesia for the period 2024. The sampling technique used in this study uses NonProbability Sampling, namely quota sampling. Data analysis was carried out using descriptive analysis and hypothesis testing. The results of the analysis show that there is no Monday Effect and Ramadhan Effect phenomenon in Indonesia in 2024. So the Monday Effect and Ramadhan Effect phenomena do not affect the returns of companies that apply the ESG concept in Indonesia
THE EFFECT OF THE PRO-ISRAEL FOOD AND BEVERAGES (F&B) BOYCOTT MOVEMENT ON THE INCREASE IN SALES OF MUSLIM MSMES IN NORTH SUMATRA Lubis, Muhammad Azizi Akbar; Batubara, Maryam; Rahmani, Nur Ahmadi Bi
SOSIOEDUKASI Vol 14 No 3 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i3.6103

Abstract

Boikot produk-produk afiliasi Israel memiliki dampak yang signifikan terhadap perilaku konsumen, terutama di sektor makanan dan minuman. Orang-orang beralih ke produk lokal dan mencari alternatif serupa, sehingga membantu mendorong pengembangan UMKM. Penelitian ini bertujuan untuk menguji pengaruh boikot, inovasi produk, dan promosi terhadap peningkatan penjualan UMKM. Responden penelitian ini adalah 100 UMKM makanan dan minuman di Sumatera Utara. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa boikot dan inovasi produk memainkan peran penting dalam meningkatkan penjualan UMKM, didukung oleh preferensi konsumen terhadap produk lokal dan kemampuan UMKM untuk berinovasi. Di sisi lain, promosi tidak memiliki pengaruh yang signifikan. Secara simultan, ketiga variabel berkontribusi pada peningkatan penjualan. Penelitian ini menegaskan bahwa boikot dan inovasi produk efektif dalam meningkatkan penjualan, sementara strategi promosi masih perlu ditingkatkan, serta memperkaya literatur tentang strategi pemasaran UMKM dalam konteks boikot dan digitalisasi bisnis.
The Influence of Boycott and Brand Image on KFC Purchase Decisions: The Moderating Role of Religiosity among Muslim Consumers in North Sumatra Siagian, Riza Rasyid; Batubara, Maryam; Rahmani, Nur Ahmadi Bi
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.30514

Abstract

This study examines the influence of boycott and brand image on the purchase decision of KFC products, with religiosity as a moderation variable in the Muslim community in North Sumatra. The survey was conducted on 100 Muslim respondents according to the research criteria. The analysis used Moderated Regression Analysis (MRA) with SPSS version 27. The results showed that: First, boycotts had a negative and significant effect on purchasing decisions, suggesting that the stronger the motivation of consumers to boycott, the lower their tendency to buy KFC products. Second, brand image also has a significant effect, where a positive brand image can increase consumers' intentions and decisions to make purchases. Third, simultaneously, these two variables (boycott and brand image) together contribute significantly to purchasing decisions, which means that consumers' decisions in purchasing KFC products are influenced by a combination of the two. Fourth, religiosity has been shown to moderate the relationship between boycott and brand image on purchasing decisions. In consumers with high levels of religiosity, the influence of boycotts becomes stronger in lowering purchasing decisions, while the influence of brand image becomes greater in driving purchases. This is evident from the regression equation Y = α + β1X1 + β2X2 + β3X3 + β4Z + β5X1Z + β5X2Z + β5X3Z + e. Overall, a coefficient of determination (R²) of 0.674 indicates that 67.4% of the variation in purchasing decisions can be explained by a combination of boycotts, halal labels, and brand imagery, while the remaining 32.6% the rest is influenced by other factors.
Faktor-Faktor Yang Mempengaruhi Penggunaan Mobile Banking Syariah Dengan Pendekatan Theory Of Planned Behavior Pada Mahasiswa Perbankan Syariah UIN Sumatera Utara Siregar, Safa Maisyarah; Batubara, Maryam; Inayah, Nurul
Ecobankers : Journal of Economy and Banking Vol. 4 No. 2 (2023): Ecobankers : Journal of Economy and Banking
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47453/ecobankers.v4i2.1167

Abstract

Dengan pendekatan Theory of Planned Behaviour yang mempertimbangkan ciri-ciri sikap, norma subyektif, dan persepsi kontrol perilaku, riset ini bermaksud untuk menyelidiki variabel-variabel yang mempengaruhi minat konsumen dalam memilih untuk menggunakan Mobile Banking Bank Syariah. Teknik kuantitatif digunakan dalam studi semacam ini. Mahasiswa UIN Sumatera Utara Angkatan 2018 yang mengambil jurusan Perbankan Syariah menjadi populasi dan sampel riset ini. Sikap, norma subyektif, persepsi kontrol perilaku, dan keinginan dalam memanfaatkan mobile banking syariah merupakan faktor-faktor yang dipakai dalam riset ini. Data sekunder digunakan sebagai sumber data. teknik pengumpulan data melalui kuesioner. Sampel yang dipakai yakni 45 responden yang menggunakan mobile banking syariah. Dengan bantuan program SPSS versi 25 digunakan teknik analisis data sebagai berikut: analisis deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, uji hipotesis, dan uji regresi linier berganda. Temuan riset memperlihatkan bahwa (1) minat memanfaatkan mobile banking syariah secara signifikan dipengaruhi oleh variabel sikap. (2) Niat menggunakan mobile banking syariah tidak dipengaruhi secara signifikan oleh variabel norma subyektif. (3) Keinginan mengadopsi mobile banking syariah dipengaruhi secara signifikan oleh variabel perceived behavioral control. (4) Faktor sikap, standar subjektif, dan persepsi kontrol perilaku berpengaruh terhadap keinginan pengguna dalam memanfaatkan mobile banking syariah.
Analisis Perbandingan Penerapan Sukuk Mudharabah dalam Sistem Keuangan Syariah Indonesia dan Qatar Rahma, Maulida; Sabrina, Tri Wina; Lubis, Dian Zahra Syahfitri; Batubara, Maryam
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 3 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/sprneg40

Abstract

This study aims to analyze the implementation of the mudharabah sukuk contract in Indonesia and Qatar as a Sharia-compliant financing instrument based on partnership principles. Mudharabah is a form of cooperation between the capital provider (shahibul maal) and the entrepreneur (mudharib), in which profits are shared according to a pre-agreed ratio and without any guarantee of fixed returns. This research uses a qualitative descriptive method with a literature review approach, examining academic sources, fatwas from the Indonesian Ulema Council (DSN-MUI), and practical applications in Islamic financial institutions in both countries. The findings reveal that in Indonesia, mudharabah sukuk is legally recognized through DSN-MUI Fatwa No. 41/DSN-MUI/IV/2004 and has been implemented in the form of corporate sukuk. However, its development remains limited due to market preference for fixed-return instruments like ijarah sukuk, low Sharia financial literacy, and the unpreparedness of project structures. In contrast, in Qatar, mudharabah sukuk has evolved more significantly with strong support from established Islamic financial institutions such as Qatar Finance House, active involvement of internal Sharia supervisory boards, and a high level of business transparency, making the structure more compliant with Islamic principles and attractive to risk-conscious investors. These findings highlight the importance of strengthening regulatory oversight and market education to ensure that mudharabah contracts can be applied optimally and in full accordance with their intended values of justice and risk-sharing.  
Akad Sukuk Mudharabah dan Praktiknya di Indonesia dan Negara Kuwait Fitri, Desi Elisa; Ahmarani, Putri; Hrp, Khairunnisa Aulia; Nst, Mhd Khairul Anhar; Pratama, M. Aldi; Batubara, Maryam
JSE: Jurnal Sharia Economica Vol. 4 No. 4 (2025): Oktober
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i4.2262

Abstract

This study aims to examine and compare the practice of implementing mudharabah sukuk contracts in Indonesia and Kuwait as two countries that are actively developing sharia financial instruments. Mudharabah sukuk is an investment instrument based on profit sharing between capital owners (shahibul maal) and business managers (mudharib), which does not contain elements of usury and gharar. The method used in this study is a literature study, by examining various secondary sources such as scientific articles, government regulations, financial institution reports, and other academic publications. The results of the study show that Indonesia has built a fairly mature mudharabah sukuk regulatory system through the active role of the Financial Services Authority (OJK) and the National Sharia Council (DSN-MUI), although it still faces challenges in terms of public education and secondary market development. On the other hand, Kuwait has a more integrated regulatory structure and sharia standards based on international guidelines such as AAOIFI, but is still limited in issuing mudharabah sukuk due to technical and market constraints. This comparison shows that both countries have their own strengths and weaknesses in developing mudharabah sukuk, which can be a cross-country learning in an effort to strengthen the global sharia financial market.
SAHAM SYARIAH: AKAD-AKAD SAHAM SYARIAH DAN PRAKTIKNYA DI NEGARA INDONESIA & QATAR Silviany, Ratih; Awaliyah, Annisa Fitri; Anantha, Agung; Sabila, Wan Shalah; Batubara, Maryam
JSE: Jurnal Sharia Economica Vol. 4 No. 4 (2025): Oktober
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i4.2327

Abstract

Sharia-compliant stocks represent a rapidly growing investment instrument in line with increasing awareness of Islamic economic principles. Unlike conventional stocks, Sharia stocks are based on specific Islamic contracts (akad) such as musyarakah and mudharabah, ensuring transactions comply with Sharia law. This paper aims to explore the types of Sharia contracts applied in equity investment and compare their practical implementation in two distinct Islamic financial environments: Indonesia and Qatar. Using a normative-comparative approach and literature review methodology, this study examines the regulatory frameworks, fatwas, and institutional structures governing Sharia capital markets in both countries. The findings reveal that while both nations uphold the foundational principles of Islamic finance prohibiting riba (interest), gharar (excessive uncertainty), and maysir (speculation) they differ significantly in the operationalization of Sharia compliance. Indonesia relies heavily on the Fatwa of the National Sharia Council (DSN-MUI) and supervision by the Financial Services Authority (OJK), whereas Qatar applies standards from AAOIFI and localized Sharia boards. This study contributes to the growing discourse on Sharia capital market harmonization and provides insights for policymakers to enhance Sharia equity frameworks that align with maqasid al-shariah.
Co-Authors Adlia Yuannisa, Rizka Afifa, Adinda Ahmarani, Putri Aini, Zahratun Al Masri, Anas Zahir Almi, M Fikri Anantha, Agung Andiyanto, Sakti Anggraini, Sheila Annisa Khumaira Anshari, Habilla Arianti, Alya Ariska, Ella Awaliyah, Annisa Fitri Azizah, Nurwafiq Batubara, Yennika Bi Rahmani, Nur Ahmadi Dalimunthe, Muhammad Yunus Dinanti, Egicha Putri Wayuling Dini Anggraini, Dini Febrianda, Annisa Fitri, Desi Elisa Fitri, Mulyana Gaja, Enita Indramayani Hakim, Muhammad Luqman El Harahap, Afni Haryanti Hasibuan, Indra Mualim Hasibuan, Reni Ria Armayani Hayati Harahap, Salwa Hrp, Khairunnisa Aulia Hsb, Rahmad Raja Martua Hutauruk, Mutia Salwa Isnaini Harahap Juliana Nasution Khair, Ikhwanul Kusnadi, Hafidah Ayu Lidia, Risa Lubis, Dian Zahra Syahfitri Lubis, Muhammad Azizi Akbar M. Ridwan Malasyi, Sibral Marliyah, Marliyah Meivi, Sandrina Muhammad Arif Muhammad fauzan Muhammad Lathief Ilhamy Nasution Muhammad Ridwan Muhammad Syukri Albani Nasution Muhammad Yafiz, Muhammad Munandar, Arief Nasution, Fathiya Syahidah Nasution, Husairi Muhammad Nasution, Inayatul Widad Nasution, Lis Mawarni Nasution, Muhammad Idris Nasution, Rizka Nasution, Trisna Aulia Husna Nst, M.Yazid Mufhty Nst, Mhd Khairul Anhar Nurul Inayah Okta Distira, Muhammad Feri Oktadistira, Muhammad Feri Pinem, Syukri Aiman Pratama, M. Aldi PUTRI WAHYUNI Rahma, Maulida Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Ramlan, H. Romadhoni, Fajri Sabila, Wan Shalah Sabrina, Tri Wina Saparuddin Siregar Saputri, Yuliana Saragih, Nadya Zahwani Sari, Windy Adinda Siagian, Riza Rasyid Silviany, Ratih Sirait, Fitri Haraya Sirait, Frida Yanti Siregar, Eva Syahrida Siregar, Safa Maisyarah Sitepu, Fatiya Febina Taufiq Taufiq Tobing, Iqbal Fahri Wati, Patma Wulandini Sagala, Putri Yuni Lubis, Syafrina Yusrizal Yusrizal Zahrina Dharmawan, Annisa Zayanti, Cindy Aulia