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All Journal MUQTASID HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Tazkia Islamic Finance and Business Review At-Tawassuth: Jurnal Ekonomi Islam Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Istinbath: Jurnal Hukum dan Ekonomi Islam Al-Kharaj: Journal of Islamic Economic and Business Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal BILAL: Bisnis Ekonomi Halal Share: Jurnal Ekonomi dan Keuangan Islam El-Qish: Journal of Islamic Economics Jurnal Budgeting Proceeding ISETH (International Summit on Science, Technology, and Humanity) Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Bulletin of Indonesian Islamic Studies International Journal of Economics (IJEC) Neo Journal of economy and social humanities Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen International Journal of Management Research and Economics JSE: Jurnal Sharia Economica International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Epaper Bisnis: International Journal Entrepreneurship and Management Journal of Finance and Islamic Banking International Journal of Law and Society International Journal of Economics, Accounting, and Management
Muslim Marpaung
Medan State Polytechnic
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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EXTERNAL AUDITOR ANALYSIS OF BANKRUPTCY IN ISLAMIC FINANCIAL INSTITUTIONS Siti Kadariah; Agus; Muslim Marpaung; Emi Masyitah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.305 KB) | DOI: 10.54443/jaruda.v1i3.42

Abstract

Corporate bankruptcy is a process carried out under bankruptcy law, when the company is unable to pay its obligations or reach an agreement with creditors. Creditors can file a lawsuit when the company meets the criteria for bankruptcy. The auditor's opinion consists of five kinds of opinions, namely unqualified (unqualified), unqualified with explanatory language (unqualified with explanatory language), qualified (reasonable), disclaimer (refusal to give an opinion), and adverse (unreasonable). In providing the five opinions above, the auditor must also consider the going concern aspect. Auditors in auditing financial statements are based on auditing standards set by the Indonesian Institute of Accountants which include (1) general standards, (2) fieldwork standards and (3) reporting standards.
Implementasi Maqashid Syariah Terhadap Penggunaan QRIS Dalam Transaksi Elektronik Pulungan, Fahri Juna; Wathan, Hubbul; Zuhirsyan, Muhammad; Marpaung, Muslim
Jurnal Bilal: Bisnis Ekonomi Halal Vol. 3 No. 2 (2022): Edisi Desember
Publisher : Politeknik Negeri Medan

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Abstract

This study aims to determine the analysis of sharia maqashid on the use of QRIS in electronic transactions. Maqashid al-sharia consists of two, namely maqaṣid and sharia, maqashid means intentionality or purpose. The goal (maqashid) can be achieved in a taklif way, and its implementation depends on the ability to understand the main source of law, both the Quran and the hadith. This type of research is descriptive qualitative. The method of collecting data in the study uses library research.  The types of data used in this study are primary and secondary data. The data analysis used is descriptive, using literature studies in the form of sharia maqashid books. The results showed that the use of QRIS for electronic transactions is very good and makes it easier for users and has fulfilled the five elements of maqashid sharia, namely maintaining religion, maintaining soul, maintaining reason, guarding offspring, and guarding property.  Penelitian ini bertujuan untuk mengetahui analisis maqashid syariah terhadap penggunaan QRIS dalam transaksi elektronik. Maqashid syariah terdiri dari dua yaitu maqaṣid dan syariah, maqashid berarti kesengajaan atau tujuan. Tujuan (maqashid) tersebut dapat dicapai dengan cara taklif, dan pelaksanannya tergantung kemampuan memahami sumber hukum utama, baik AlQuran maupun hadis. Jenis penelitian ini adalah deskriptif kualitatif. Metode pengumpulan data pada penelitian menggunakan library research.  Jenis data yang dipakai dalam penelitian ini merupakan data primer dan sekunder. Analisis data yang digunakan adalah deskriptif dengan menggunakan studi literatur yang berupa buku-buku maqashid syariah. Hasil penelitian menunjukkan bahwa penggunaan QRIS untuk transaski elektronik sangat baik dan memudahkan penggunanya serta sudah memenuhi lima unsur maqashid syariah yaitu menjaga agama, menjaga jiwa, menjaga akal, menjaga keturunan dan menjaga harta.
Analisis Faktor Maqashid Syariah, Kesalehan Ekologis, Dan Green Marketing Dalam Keputusan Penerapan Eco Lifestyle Dini Fakhira Bahari; Zuhirsyan , Muhammad; Wathan, Hubbul; Marpaung, Muslim
Jurnal Bilal: Bisnis Ekonomi Halal Vol. 3 No. 2 (2022): Edisi Desember
Publisher : Politeknik Negeri Medan

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Abstract

This research aims to determine the effect of maqashid sharia, ecological piety, and Green marketing in the decision to implement Eco lifestyle. This study uses a quantitative approach and survey method with a population of followers of the @sustaination Instagram account who implements an Eco lifestyle. The sampling technique used is purposive sampling/judgment sampling with a target of 100 respondents. The data analysis technique used multiple linear regression, partial test (T-test), simultaneous test (F test), and determination test (R2), which was processed with the help of SPSS 25. Partial test results (T-test) showed that the Maqashid sharia variable had no partial effect with a significance value of 0.112. Ecological piety has a partial effect with a significance value of 0.001. Green marketing has a partial effect with a significance value of 0.000. Based on the Simultaneous Test (F Test) Maqashid sharia, Ecological Piety, and Green marketing have a simultaneous effect on the decision to implement Eco lifestyle on followers of the @sustaination Instagram account. Penelitian ini bertujuan untuk mengetahui pengaruh Maqashid syariah, kesalehan ekologis, dan Green marketing dalam keputusan penerapan Eco lifestyle. Penelitian ini menggunakan pendekatan kuantitatif dan metode survei dengan populasi pengikut akun instagram @sustaination yang menerapkan Eco lifestyle. Teknik Pengambilan Sampel yang digunakan adalah Purposive sampling/judgment sampling. Dengan target responden sebanyak 100 responden. Teknik analisis data menggunakan regresi linear berganda, uji parsial (uji T), Uji simultan (Uji F) dan uji determinasi (R2) yang diolah dengan bantuan SPSS 25. Hasil Uji Parsial (Uji T) menunjukkan variabel Maqashid syariah tidak berpengaruh secara parsial dengan nilai signifikansi sebesar 0,112. Kesalehan ekologis berpengaruh secara parsial dengan nilai signifikansi sebesar 0,001, Green marketing berpengaruh secara parsial dengan nilai signifikansi sebesar 0,000. Berdasarkan Uji Simultan (Uji F) Maqashid syariah, Kesalehan Ekologis, Dan Green marketing berpengaruh simultan terhadap Keputusan Penerapan Eco lifestyle Pada Pengikut Akun Instagram @sustaination.
Strategy of the Indonesian Waqf Agency, North Sumatra Representative Office in Increasing the National Waqf Index Muslim Marpaung; Irma Suryani Lubis
El-Qish: Journal of Islamic Economics Vol. 4 No. 2 (2024): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

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Abstract

The long-term objective of the research is to design a recommended model for the Indonesian waqf Board in North Sumatra so that it can be applied to improve the national waqf index in North Sumatra. The success of this model can be measured by the achievement of the National Waqf Index value of North Sumatra Province. The specific target of this research is to improve the understanding of the national waqf index indicators of BWI and in North Sumatra, to identify obstacles, and to determine actions that must be taken. This research produces mandatory outputs of the Model recommended to BWI North Sumatra regarding the steps in filling out the National Waqf Index (IWN) and Simple Patents and Additional Outputs of Sinta Accredited Journals. This research uses a qualitative method with data collection techniques through observation and interviews, where the research team will conduct interviews with BWI Representatives of North Sumatra Province, BWI representatives of districts and cities throughout North Sumatra, and waqf stakeholders and requires a cost of Rp. 10,500,000 (Ten Million Five Hundred Thousand Rupiah).
Pengukuran Profitabilitas Perbankan Sebelum dan Sesudah Mengimplementasikan Teknologi Blockchain (Studi Kasus Pada Bank AlHilal) Sya'bana, Sasmita Wahyu; Noval, Muhammad; Marpaung, Muslim
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.13966

Abstract

Financial technology emerged as a result of the rapid development of the internet and information technology, which is increasingly sensitizing the public, often known as Financial Technology. Collaboration between FinTech and banking institutions will provide benefits for both parties. The purpose of this study is to evaluate the impact of banking and FinTech cooperation, especially with regard to blockchain technology. This study uses a quantitative approach with comparative analysis to evaluate the variation in profitability levels determined by the Return on Equity (ROE), Return on Assets (ROA), and Net Profit Margin (NIM) ratios between before and after implementing blockchain technology at Al Hilal Bank for the period 2012 to 2023. The paired sample t-test was used to assess the data, and the results showed that there was no significant difference between ROA, ROE, and NPM after using blockchain technology. The implications of this study indicate that banks still need to make improvements and adjustments in order to remain optimally profitable while keeping up with technological developments.
Integration Between the Sharia Maqasid Principles and the Sustainable Development Goals (SDGs) Muslim Marpaung; Irma Suryani Lubis
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3960

Abstract

The integration of Maqasid Sharia principles with the Sustainable Development Goals (SDGs) has significant strategic potential for promoting holistic sustainable development, particularly within the context of Islamic banking. Sharia banks operate not merely to achieve economic profitability but also prioritize social welfare and environmental protection, aligning closely with the universal objectives of the SDGs. The core values of Maqasid Sharia—protection of religion, life, reason, offspring, and property—complement several key SDGs, including poverty alleviation, education enhancement, health improvement, and economic equity. This study explores how Sharia banks, exemplified by institutions, utilize various Islamic financial instruments such as zakat, waqf, and sukuk waqf to address socio-economic challenges and support the halal industry, which emphasizes sustainable consumption and production. Despite these efforts, challenges persist, primarily related to low Sharia financial literacy, limiting community engagement with sustainability programs. Thus, increased financial literacy through ethical education aligned with Maqasid Sharia is recommended for optimizing the contribution of Sharia banks towards achieving comprehensive SDGs.
Reconstructing the Role of Waqf in Indonesia's Islamic Financial Ecosystem: Institutional and Regulatory Analysis Irma Suryani Lubis; Muslim Marpaung
International Journal of Management Research and Economics Vol. 3 No. 2 (2025): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i2.3179

Abstract

Waqf has long been a pillar of Islamic philanthropy and socio-economic development, yet its potential remains underutilized in Indonesia’s modern Islamic financial ecosystem. This article examines how waqf can be repositioned and optimized within Indonesia’s Islamic finance, focusing on institutional roles and regulatory frameworks. Adopting a qualitative approach that combines theoretical-conceptual analysis with case studies, we review Islamic legal principles, national laws, and recent innovations. We analyze three emblematic cases – L-Kaf Sidogiri (a pesantren-based waqf institution), Dompet Dhuafa (a prominent Islamic philanthropic foundation), and the Cash Waqf-Linked Sukuk (CWLS) – to illustrate successes and challenges in waqf management. Our findings reveal that while waqf is recognized as a key instrument in poverty alleviation and social welfare financing, its impact is limited by fragmented institutions, gaps in regulation, low public awareness, and governance weaknesses. However, successful models of productive waqf and financial innovation demonstrate the feasibility of an integrated waqf ecosystem. We discuss strategies to strengthen legal frameworks, enhance institutional capacity, and synergize waqf with Islamic banking, capital markets, and technology. The article offers policy recommendations toward “mainstreaming” waqf in Indonesia’s Islamic financial sector, thereby unlocking waqf’s potential for sustainable development.
Implementation of Matrix Organizational Structure in Global Account Management: Challenges and Opportunities Muslim Marpaung; Irma Suryani Lubis
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 1 No. 4 (2024): December: ePaper Bisnis : International Journal of Entrepreneurship and Managem
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v1i4.374

Abstract

Matrix organizational structures are increasingly being used by multinational companies in response to the complexities of global account management (GAM). This article explores the challenges and opportunities in implementing a matrix structure for GAM through a qualitative, case study-based approach. The study was conducted across four global companies in the technology and manufacturing sectors. The results show that matrix structures enhance cross-functional and cross-regional coordination, but also create role conflict, authority ambiguity, and high communication burden. This study provides strategic insights for top management to balance the need for global integration and local adaptation in the context of global strategic account management.
Optimizing Sumatera Utara’s Economic Growth through a Maqashid Sharia Approach to Unemployment, Human Development Index Putra , Muhammad Umar Maya; Marpaung, Muslim; Rahmanta, Rahmanta; Tampubolon, Arsyaf; Lestari, Dwi Vita; Soehardi, Soehardi
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.579

Abstract

Poverty, unemployment, and human development are closely intertwined and remain persistent challenges in Indonesia, particularly in the wake of the COVID-19 pandemic. This study investigates the influence of unemployment, economic growth, and the Human Development Index (HDI) on poverty in Indonesia over the period 2013–2024, using 48 quarterly observations sourced from Statistics Indonesia (BPS). Anchored in Islamic economic thought, the analysis incorporates the concept of maslahah. The pursuit of public benefit and welfare as a normative foundation for development. A quantitative method is employed using the Error Correction Model (ECM), which enables the examination of both short-term fluctuations and long-term relationships among variables. The results show that, in the short term, rising unemployment significantly exacerbates poverty, while in the long term, improvements in economic growth and HDI are effective in alleviating poverty levels. These findings highlight the need for integrated and sustained efforts to enhance human capital, generate employment, and ensure inclusive economic progress. Policy frameworks inspired by maslahah can help ensure that anti-poverty strategies are not only economically effective but also ethically grounded, thereby supporting the broader objectives of the Sustainable Development Goals (SDGs).
Transformation of Waqf in the Digital Era: Qualitative Analysis of Waqf Crowdfunding Models and Cash Waqf Savings Products from the Perspective of Maqashid Syariah Muslim Marpaung; Irma Suryani Lubis
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i3.794

Abstract

This study examines the transformation of waqf in the digital era through the waqf crowdfunding model and cash waqf savings products from the perspective of Maqashid Syariah. Waqf, which is traditionally manifested in the form of immovable assets, has now developed into movable assets such as cash waqf, supported by Law No. 41 of 2004. Digital innovations, such as waqf crowdfunding, allow wider community participation with small amounts for productive social projects, while cash waqf savings products in Islamic banking manage funds productively with the proceeds channeled to education, health, and public infrastructure. Despite having great potential in socio-economic development and in line with the Hifdzu Maal principle in Maqashid Syariah, the implementation of digital waqf still faces challenges such as unclear regulations, lack of public awareness, risk of mismanagement, and limited investment. This study uses a qualitative descriptive approach, case studies, and normative-sociological with in-depth interviews, documentation, and literature studies as data collection techniques. The research subjects were selected through purposive sampling. Data analysis using the Miles and Huberman interactive model, as well as triangulation of sources and methods for data validity. The results of the study are expected to provide theoretical contributions and practical recommendations for the management of digital waqf that is professional, transparent, and beneficial to the community.
Co-Authors Ade Khadijatul Z. Hrp Affandi, Ismi AGUS Andri Veno Andriani, Asih Annisa Anriza Witi Nasution Arief Tumanggor Arifa Pratami Arsyaf Tampubolon Asih Andriani Azhar Azliani, Firda Nur Bayu Tri Cahya Cahyani, safirah Diena Fadhilah Dini Fakhira Bahari Emi Masyitah Enny Segarahati Barus Faisal Fany Fadhila Fela Yudha, Syuhada fitri, yona Hamdani, Lukman Hefriansyah Hefriansyah Helvinasari Nasution Hendri Tanjung Hubbul Wathan Ian Alfian Inayatul Widad Nasution Irma Suryani Lubis Ismail Isnaini Harahap Jihan Khairunisa Jufri Naldo Khaidar Rahmaini Jamila Lestari, Dwi Vita M. Yasir Nasution Mahanani, Yekti Mohd Ali, Nor Aishah Muflihul Fadhil Muhammad Noval Muhammad Zuardi Munthe, Safaruddin Nasution, Athirah Nurhayati Nurhayati Nurhudawi Pulungan, Fahri Juna Putra , Muhammad Umar Maya Putra Harahap, Raja Sakti Rahmanta Rahmanta, Rahmanta Rahmat Rahmat Azahar Siregar Reza Febrian Salisa Amini Saputri, Dilla Ajeng Diah SEGATI, AHDA Siti Kadariah Soehardi Soehardi Sugianto Sugianto Surepno Surepno Surepno, Surepno Sya'bana, Sasmita Wahyu Syahara, Sufi Syahrial Arif Hutagalung Tedi Hermansyah Ulfa Yolanda Usnandar Afriansyah Widjiantoro, Surya Tegar Widya Khaidir Yessi Kurnia Arjani Manik Yovvi Sukandar Zahra, Nabila Rizsyalwa Zuhirsyan , Muhammad Zuhirsyan, Muhammad