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All Journal El-Barka: Journal of Islamic Economics and Business Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service JPS (Jurnal Perbankan Syariah)
Nasution, Surayya Fadhilah
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Meningkatkan Kesadaran Masyarakat Untuk Menghindari Transaksi Bisnis Yang Mengandung Unsur Riba di Kelurahan Harjosari 1 Kecamatan Medan Amplas Batubara, Efira Andiyani; Nasution, Surayya Fadhilah; Tampubolon, Rhoni Ilham; Khairiyah, Ririn; Syafitri, Ahmaida; Hasibuan, Tasya Anisa
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 3 (2024): June
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13779346

Abstract

This service was carried out in Harjosari 1 Village, Medan Amplas District. The aim of this community service is to increase public awareness to avoid business transactions that contain elements of usury and to find out the level of success of the community service program for business transactions that contain elements of usury. The methods used in this community service activity are counseling, presentations and discussions. The results of the service show that firstly, the people of Harjosari 1 Subdistrict, Medan Amplas District, have an understanding of various business transactions, some already understand, some are still unsure, and some even don't understand. Second, to achieve the objectives of the community service activity program for the people of Harjosari 1 Subdistrict, Medan Amplas District, collaboration has been carried out between the community and service providers which is in accordance with the event rundown and predetermined time.
Edukasi Akad-Akad Keuangan Syariah Pada Mahasiswa Stai Al-Hikmah Medan Tampubolon, Rhoni Ilham; S, Susianto; Nasution, Surayya Fadhilah; Khairiyah, Ririn
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 10 (2024): Januari
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13771670

Abstract

This community service is carried out for students of STAI Al-Hikmah Medan. The purpose of this community service is to determine the level of understanding of STAI Al-Hikmah Medan students about education of sharia financing contracts and to determine the level of success of this Community Service (PKM) activity. The methods used in this Community Service (PKM) activity are through counseling, presentations and discussions. The results of the service show that the Community Service (PKM) program for STAI Al-Hikmah Medan students can be organized well and run smoothly according to the activity plan that has been prepared. The results of this service conclude that first, STAI Al-Hikmah Medan students have a diverse understanding of sharia financial transactions, some already understand, some are still hesitant, and some do not understand. Second, the achievement of the objectives of the STAI Al-Hikmah Medan student PKM activity program has been carried out in collaboration between students and community service where it is in accordance with the rundown of the event and the time that has been determined previously
Meningkatkan Kesadaran Masyarakat Untuk Menghindari Transaksi Bisnis Yang Mengandung Unsur Riba di Kelurahan Harjosari 1 Kecamatan Medan Amplas Batubara, Efira Andiyani; Nasution, Surayya Fadhilah; Tampubolon, Rhoni Ilham; Khairiyah, Ririn; Syafitri, Ahmaida; Hasibuan, Tasya Anisa
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 3 (2024): June
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13779346

Abstract

This service was carried out in Harjosari 1 Village, Medan Amplas District. The aim of this community service is to increase public awareness to avoid business transactions that contain elements of usury and to find out the level of success of the community service program for business transactions that contain elements of usury. The methods used in this community service activity are counseling, presentations and discussions. The results of the service show that firstly, the people of Harjosari 1 Subdistrict, Medan Amplas District, have an understanding of various business transactions, some already understand, some are still unsure, and some even don't understand. Second, to achieve the objectives of the community service activity program for the people of Harjosari 1 Subdistrict, Medan Amplas District, collaboration has been carried out between the community and service providers which is in accordance with the event rundown and predetermined time.
Edukasi Akad-Akad Keuangan Syariah Pada Mahasiswa Stai Al-Hikmah Medan Tampubolon, Rhoni Ilham; S, Susianto; Nasution, Surayya Fadhilah; Khairiyah, Ririn
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 10 (2024): Januari
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13771670

Abstract

This community service is carried out for students of STAI Al-Hikmah Medan. The purpose of this community service is to determine the level of understanding of STAI Al-Hikmah Medan students about education of sharia financing contracts and to determine the level of success of this Community Service (PKM) activity. The methods used in this Community Service (PKM) activity are through counseling, presentations and discussions. The results of the service show that the Community Service (PKM) program for STAI Al-Hikmah Medan students can be organized well and run smoothly according to the activity plan that has been prepared. The results of this service conclude that first, STAI Al-Hikmah Medan students have a diverse understanding of sharia financial transactions, some already understand, some are still hesitant, and some do not understand. Second, the achievement of the objectives of the STAI Al-Hikmah Medan student PKM activity program has been carried out in collaboration between students and community service where it is in accordance with the rundown of the event and the time that has been determined previously
Performance of Islamic rural bank: maqashid sharia index Nasution, Surayya Fadhilah
JPS (Jurnal Perbankan Syariah) Vol 6 No 1 (2025): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v6i1.2355

Abstract

Purpose – This study aims to explore and assess the performance of one of the Islamic rural banks in Indonesia based on the measurement of the maqashid sharia index (MSI). Method – This study relies on a quantitative descriptive approach by utilizing secondary data from the financial statements of Islamic rural banks Gebu Prima released by the FSA for 2021-2024. The method chosen to analyze this study's data is the simple additive weighting method with a multiple-attribute decision-making approach. This study uses three concepts: educating individuals, upholding justice, and promoting welfare. The MSI elements used in this study are educational grants, research, training, publicity, fair returns, functional distribution, interest-free products, profit ratio, personal income, and investment ratio in the real sector. Findings – This study's results indicate that the performance of the Islamic rural bank Gebu Prima has not been maximized because several MSI indicators have not been implemented. Implications – This research can provide insight and be a reference for future scientific studies. This research can encourage regulators to make more assertive policies related to determining performance measurement methods based on maqashid sharia so that the Islamic banking industry, such as Islamic rural banks, can improve its performance per the established guidelines.
Implementasi PSAK 109 Untuk Pengelolaan Zakat, Infaq/Sedekah Pada LAZIS Muhammadiyah Kota Medan Nasution, Surayya Fadhilah; AK, Marlya Fatira; Kholil, Ahmad
El-Barka Journal of Islamic Economics and Business Vol. 3 No. 1 (2020)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v3i1.1759

Abstract

Abstrak:Penelitian ini menggambarkan penerapan Pernyataan Standar Akuntansi Keuangan Nomor 109 (PSAK 109) dalam pengelolaan zakat, infaq / sedekah di LAZIS Muhammadiyah Kota Medan. Melalui penelitian ini, persentase penerapan PSAK 109 dan faktor-faktor yang menyebabkan PSAK 109 tidak diterapkan diketahui. Data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi dan wawancara. Analisis data yang digunakan adalah analisis kualitatif deskriptif. Hasil penelitian ini menunjukkan bahwa pelaporan dana zakat, infaq / sedekah yang dilakukan oleh LAZIS Muhammadiyah Kota Medan hanya berupa daftar tanda terima / pengumpulan dan pengeluaran / distribusi yang dicatat berdasarkan tanda terima yang dimiliki. Pelaporan dana zakat, infaq / sedekah LAZIS Muhammadiyah Kota Medan tidak mengikuti PSAK 109.A bstrak:Penelitian ini menjelaskan tentang penerapan Pernyataan Standar Akuntansi Keuangan Nomor 109 (PSAK 109) dalam pengelolaan zakat, infaq / sedekah pada LAZIS Muhammadiyah Kota Medan. Melalui penelitian ini, dapat dianggap menerapkan PSAK 109 dan faktor-faktor yang menyebabkan tidak diterapkannya PSAK 109. Data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi dan wawancara. Analisis data yang digunakan adalah analisis deskriptif kualitatif. Dana penelitian zakat, infaq / sedekah yang dilakukan oleh LAZIS Muhammadiyah Kota Medan hanya terdiri dari daftar pencatatan penerimaan / penghimpunan dan penerbitan / penyaluran yang dilaporkan berdasarkan kuitansi-kuitansi yang dihasilkan. Pelaporan dana zakat,hadiah dari pihak LAZIS Muhammadiyah Pusat.
Co-Authors Ahmad Kholil AK, Marlya Fatira Batubara, Efira Andiyani Hasibuan, Tasya Anisa Khairiyah, Ririn S, Susianto Syafitri, Ahmaida Tampubolon, Rhoni Ilham