Articles
<![CDATA[The Analysis of Muzara'ah System Implementation With the Prosperity of Non-Land Owning Rubber Tree Farmers in Bintais Julu village ]]>
<![CDATA[Ila Nasution]]>;
<![CDATA[Fadhila Rahma, Tri Inda]]>;
<![CDATA[Harianto, Budi]]>
<![CDATA[ LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/lamaisyir.v11i2.52250
<![CDATA[Farmers' welfare is when they have a good quality of life and adequate economic stability. Welfare is not only in the economy but also in social matters such as health, education and the environment. This study aims to determine the analysis of the application of the muzara'ah system to the welfare of farmers in Bintais Julu. The method used is a quantitative approach through distributing questionnaires to respondents with the census method to 35 respondents including landowners and tenant farmers in North Padang Lawas Regency. The results of this study indicate that the muzara'ah system provides a positive and significant relationship to the welfare of farmers. It can be concluded that the muzara'ah system has a significant effect on the welfare of farmers. This muzara'ah system has a relationship of 13.6% while the remaining 86.4% is influenced by other variables not examined in this study. The muzara'ah system provides employment opportunities for sharecroppers and helps landowners in managing their gardens so as to create increased welfare between the two parties so that this system needs to be applied more widely.]]>
<![CDATA[Pengaruh Modal Kerja, Harga Ikan Dan Hasil Tangkapan Ikan Terhadap Tingkat Pendapatan Nelayan Di Dusun 3 Bagan Kuala Serdang Bedagai ]]>
<![CDATA[Kurniati, Toiba]]>;
<![CDATA[Sugianto, Sugianto]]>;
<![CDATA[Fadhila Rahma, Tri Inda]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v3i2.3478
<![CDATA[The level of fishermen's income significantly affects the pattern of life of fishermen, the low level of productivity affects the amount of fishermen's income so that it affects the level of income earned. The low level of fishermen's welfare is a challenge in achieving the goals of fisheries development, including increasing the welfare of fishermen, fish farmers and other coastal communities. Fishing communities whose lives depend on the potential management of fishery resources. However, the visible reality is that the problem of poverty still plagues some coastal communities so that the facts that emerge are social facts that seem ironic in the midst of the abundant wealth of coastal and oceanic resources. Based on the background above, it is necessary to review 1) Does working capital affect fishermen's income? 2) Does the price of fish affect fishermen's income? 3) Does the catch of fish affect the income of fishermen? 4) Do working capital, fish prices and fish catch simultaneously affect fishermen's income? This research was conducted in Dusun 3, Bagan Village, Kuala Serdang Bedagai. The study used a causal associative quantitative research method by distributing questionnaires to 50 respondents. The sampling technique in this study was simple random sampling with multiple linear regression analysis. The results of this study indicate that partially working capital, fish prices and fish catches have a significant effect on income levels in Dusun 3 Bagan Kuala Serdang Bedagai because the significant value is less than 0.05 (<0.05). In this study, the significant value of working capital was 0.001, fish price was 0.012 and fish catch was 0.000 and the effect of working capital variable partially on income level was 36.1%, fish price variable was 26.1% and fish catch variable was 54. 9%. Then simultaneously the variables of working capital, fish prices and fish catches have a significant effect on the level of fishermen's income in Dusun 3 Bagan Kuala Serdang Bedagai with a significant value of 0.00 <0.05 and a decrease coefficient value (R2) of 0.549 or 54.9 %.]]>
<![CDATA[Analysis of the Accounting Information System for the Sihuik – Huik Village APBD ]]>
<![CDATA[Anggreni Siagian, Sofia]]>;
<![CDATA[Fadhila Rahma, Tri Inda]]>;
<![CDATA[Syafina, Laylan]]>
<![CDATA[ Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember ]]>
Publisher : <![CDATA[Universitas Dehasen Bengkulu ]]>
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DOI: 10.37676/jmea.v2i2.270
<![CDATA[This study aims to understand and analyze the implementation of the ABBDes accounting information system implemented by the Sihuik-Huik Village Government. To understand and analyze the constraints and suggestions on the implementation of the ABBDes accounting information system implemented by the Sihuik-Huik Village Government. Judging from the variety of data and this research applies qualitative descriptive research, qualitative research is research that produces explanatory data in the form of recorded or spoken words from individuals and the behaviors studied. The results of the study prove that accountability regarding the security of information data on the Sihuik - Huik Village APBDes implementation report is in accordance with a good accounting information system because the data is stored in an office computer and can only be opened by limited parties. Accountability for the timeliness of conveying information on the implementation of the Sihuik-Huik Village APBDes is not yet in accordance with a good accounting information system because there are still delays in compiling and conveying information to residents according to the stipulated time period. The effectiveness of the thorough preparation of data on the Sihuik-Huik Village APBDes implementation report is in accordance with a good accounting information system. The transparency of the variations in the APBDes implementation report used by the Sihuik-Huik Village Government is in accordance with a good accounting information system. The relevant transparency of the data provided and reported by the Sihuik-Huik Village Government regarding the implementation of the APBDes is in accordance with a good accounting information system because the data reported is relevant to the specified budget data. In accordance with the results of the research, suggestions were given to the Sihuik-Huik Village Government to carry out special training for village officials who work in compiling reports on the implementation of the APBDes and promoting unity among village apparatus when preparing reports on the implementation of the APBDes.]]>
<![CDATA[Pengaruh Pengetahuan dan Kemanfaatan Quick Response Code Indonesian Standart (QRIS) Terhadap Penggunaan E-Wallet dikalangan Mahasiswa FEBI UIN Sumatera Utara ]]>
<![CDATA[Nico Alfiandi]]>;
<![CDATA[Fadhila Rahma, Tri Inda]]>;
<![CDATA[Nurul Inayah]]>
<![CDATA[ RUBINSTEIN Vol. 2 No. 2 (2024): RUBINSTEIN (juRnal mUltidisiplin BIsNis Sains TEknologI & humaNiora) ]]>
Publisher : <![CDATA[LP3kM Buddhi Dharma University ]]>
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DOI: 10.31253/rubin.v2i2.2821
<![CDATA[Transaksi e-wallet adalah aplikasi atau layanan elektronik yang memfasilitasi transaksi antar pengguna. Di Indonesia, penggunaan dompet elektronik terus meningkat setiap tahun, dipengaruhi oleh berbagai faktor, termasuk jumlah pengguna. Penelitian ini bertujuan mengevaluasi pengaruh pengetahuan dan utilitas QRIS terhadap pengelolaan e-wallet di Universitas FEBI UIN Sumatera Utara. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif-asosiatif, serta teknik pengumpulan data melalui kuesioner. Sampel terdiri dari 100 mahasiswa. Teknik pengambilan sampel dilakukan dengan menyebarkan kuesioner, dan data diolah menggunakan SPSS versi 26.0. Analisis data dilakukan dengan metode regresi linier. Hasil penelitian menunjukkan bahwa tingkat pengetahuan memiliki pengaruh signifikan terhadap penggunaan e-wallet oleh mahasiswa FEBI Universitas Islam Negeri Sumatera Utara, demikian pula dengan penggunaan QRIS. Di sisi lain, pengetahuan dan keunggulan QRIS berdampak signifikan pada penggunaan e-wallet oleh mahasiswa FEBI UIN Sumatera Utara. Hal ini menunjukkan bahwa semakin baik pemahaman dan pengetahuan tentang QRIS, maka semakin baik pula penggunaan e-wallet oleh mahasiswa. Dengan manfaat dan keunggulan yang dibawa QRIS, pengelolaan e-wallet di kalangan mahasiswa dapat meningkat. Penyebaran informasi dan edukasi mengenai manfaat QRIS dan e-wallet akan sangat membantu dalam membangun pemahaman, sehingga mahasiswa dapat menggunakan layanan ini dengan lebih maksimal. Selain itu, inisiatif ini juga akan meningkatkan inklusi keuangan dan mendorong pertumbuhan ekonomi digital di kalangan generasi muda.]]>
<![CDATA[Strategy for Distributing Zakat Funds to Reduce Poverty in BAZNAS, Tebing Tinggi City ]]>
<![CDATA[Siregar, Donny Akbar]]>;
<![CDATA[Syahbudi, Muhammad]]>;
<![CDATA[Fadhila Rahma, Tri Inda]]>
<![CDATA[ Management of Zakat and Waqf Journal (MAZAWA) Vol. 7 No. 2 (2025): Management of Zakat and Waqf Journal (MAZAWA) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sunan Ampel Sunan Ampel ]]>
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DOI: 10.15642/mzw.2025.7.2.119-137
<![CDATA[This study aims to identify and analyze the zakat distribution strategy implemented by BAZNAS Kota Tebing Tinggi in efforts to reduce poverty. Although the poverty rate in Tebing Tinggi has declined, the number of zakat recipients (mustahik) remains stagnant at approximately 1,000 individuals per year. This stagnation indicates that the zakat utilisation strategy requires a logical measurement ratio and recommendations for improvement. Using a descriptive qualitative approach and the SOAR (Strengths, Opportunities, Aspirations, Results) framework, this research explores perceptions and field data through questionnaires, interviews, and document analysis. The results reveal that Opportunity and Result factors scored highest in supporting the effectiveness of zakat distribution strategies. Opportunities such as policy support, zakat from professionals, and technological advancement are identified as key drivers. Meanwhile, the expected outcomes include the economic independence of mustahik and improved transparency in zakat management. The SOAR approach proves relevant for developing zakat distribution strategies that are not only consumptive but also productive and sustainable]]>
<![CDATA[Strategy for Developing MSME’s Products through Halal Certification Labels in Batu Bara Regency ]]>
<![CDATA[Hidayat Nasution, Muhammad Taufik]]>;
<![CDATA[Syahriza, Rahmi]]>;
<![CDATA[Fadhila Rahma, Tri Inda]]>
<![CDATA[ Management of Zakat and Waqf Journal (MAZAWA) Vol. 7 No. 2 (2025): Management of Zakat and Waqf Journal (MAZAWA) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sunan Ampel Sunan Ampel ]]>
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DOI: 10.15642/mzw.2025.7.2.173-198
<![CDATA[This study analyzes the product development strategies of MSMEs in Batu Bara Regency through the improvement of halal certification status. MSMEs are a key component of the country's economic growth, especially in terms of increasing the competitiveness of local products and community welfare. Trust in MSME products tends to decline due to unguaranteed processes and quality. Emphasizing the importance of product legality and the application of sharia values in business activities, this study aims to examine the development strategies of MSMEs in Batu Bara Regency that have obtained halal certification. A descriptive qualitative methodology was used to obtain objective interview results. Interviews were conducted with MSME actors and authorities. The research findings show that the sustainability of halal MSMEs is influenced by external elements (opportunities and threats) and internal elements (strengths and weaknesses), which were identified through SWOT analysis. Based on the calculation findings, MSMEs are in quadrant II (Strengths–Threats) of the Cartesian SWOT diagram with an IFAS score of 3.11075 and an EFAS score of 3.31712. The ST strategy, which maximizes internal strengths to overcome various external challenges, including company competition and certification process barriers, is the best step in this case. Halal certification has been proven to strengthen the ability to build consumer trust, improve product quality, and open new markets, which helps MSMEs become more sustainable and competitive.]]>
<![CDATA[Factors Affecting Product Purchase Decisions with Religiosity as a Moderating Variable among Students of the Islamic Economics Study Program at UIN North Sumatra ]]>
<![CDATA[Irwansyah, Irwansyah]]>;
<![CDATA[Armayani Hasibuan, Reni Ria]]>;
<![CDATA[Fadhila Rahma, Tri Inda]]>
<![CDATA[ Management of Zakat and Waqf Journal (MAZAWA) Vol. 7 No. 2 (2025): Management of Zakat and Waqf Journal (MAZAWA) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sunan Ampel Sunan Ampel ]]>
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DOI: 10.15642/mzw.2025.7.2.240-269
<![CDATA[The rise of imported food products in Indonesia has influenced consumer interest, even though many of them do not yet have a halal label. This study aims to determine how halal literacy, halal labels, product quality, and consumer trust influence purchasing decisions for imported products. The sampling method used was non-probability sampling through the distribution of questionnaires to 90 respondents. Data analysis was conducted using a moderated regression method with the help of SPSS 22. The results showed that the halal literacy variable did not have a significant effect on purchasing decisions with a significance value of 0.087 > 0.05. Meanwhile, halal labels, product quality, and consumer trust each have a significant effect on purchasing decisions with a significance value of 0.000 < 0.05. Religiosity was only able to moderate the influence of consumer trust on purchasing decisions with a significance value of 0.038 < 0.05, while no moderating effect was found for the variables halal literacy, halal labels, and product quality]]>
<![CDATA[THE INFLUENCE OF OPERATIONAL COSTS (BOPO), THIRD PARTY FUNDING PROFIT SHARING (DPK), AND CASH RATIO ON PROFITABILITY WITH MURABAHAH FINANCING AS A MODERATION VARIABLE IN SUMUT SHARIAH BANK ]]>
<![CDATA[Azzahra, Maylin]]>;
<![CDATA[Fadhila Rahma, Tri Inda]]>;
<![CDATA[Bi Rahmani, Nur Ahmadi]]>
<![CDATA[ International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 ]]>
Publisher : <![CDATA[LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta) ]]>
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DOI: 10.29040/ijebar.v8i2.13908
<![CDATA[Profitability is a company's expertise in generating margins or profits as long as the company operates. Financing at Bank Sumut Syariah can be considered as one of the driving factors for increasing the profitability of a bank. It's just that the financing contained in Bank Sumut Syariah does not fully affect profitability, but other factors that most affect the profitability of the bank. The purpose of this research is to show whether Operational Costs (X1), Profit Sharing of Third Party Funds (X2) and also Cash Ratio (X3) have an influence on profits or profit (Y) with Murabahah Financing (Z) as a moderating variables. For this reason, the researchers here used the SEM analysis research method and Bootstrapping using SMARTPLS with secondary data and the nature of the quantitative research used in testing the data that had been obtained at Bank Sumut Syariah. In this study, the results obtained were that the variables BOPO (X1), DPK (X2), CR (X3) and also Murabahah Financing (Z) did not have a relevant impact on Profitability (Y) of PT Bank Sumut Syariah which had been processed and conclusions drawn from several tests that have been carried out. Then it was also obtained from the research that the Murabahah Financing itself weakened the relationship between DPK and ROA. And also Murabaha financing weakens the relationship between CR and ROA. However, Murabahah Financing strengthens the relationship between BOPO and ROA. So it can be said that Murabahah Financing moderates the effect of BOPO on ROA. However, Murabahah Financing cannot moderate the effect of TPF on ROA nor can it moderate the effect of CR on ROA. Keywords: Operating Costs, Profit Sharing Of Third Party Funds And Cash Ratios To Profitability]]>
<![CDATA[Analisis Efektifitas Sistem Informasi Akuntansi dalam Pengelolaan Klaim Asuransi Syariah di Indonesia ]]>
<![CDATA[Zaky, Husnul]]>;
<![CDATA[Nurlaila]]>;
<![CDATA[Fadhila Rahma, Tri Inda]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i8.4734
<![CDATA[The sharia insurance industry is growing rapidly in Indonesia, but the management of insurance claims still faces challenges related to the effectiveness of accounting information systems. The study aims to analyze the effectiveness of accounting information systems in the management of sharia insurance claims. The research method used is a case study at one of the leading Shariah insurance companies. Data is collected through interviews, observations, and documentation studies. Data analysis is carried out qualitatively with a descriptive approach. The results of the research show that the accounting information system used has been quite effective in supporting the process of sharia insurance claims. However, there are some aspects that need to be improved, such as system integration, data quality, and compliance with Sharia principles. Recommendations to improve the effectiveness of accounting information systems include improving the functionality of systems, improving procedures, as well as enhancing the competence of human resources. Implementation of these recommendations is expected to improve the performance of sharia insurance companies and customer satisfaction.]]>
<![CDATA[Analisis Potensi dan Tantangan Perkembangan Asuransi Syariah Berdasarkan Roadmap Perasuransian Indonesia ]]>
Khasanah, Nurul;
<![CDATA[Juliati nasution, Yenni Samri]]>;
<![CDATA[Fadhila Rahma, Tri Inda]]>
<![CDATA[ Jurnal Ekonomi Efektif Vol. 7 No. 1 (2024): JURNAL EKONOMI EFEKTIF ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JEE.v7i1.44180
<![CDATA[Tujuan studi guna menggali kemampuan serta rintangan dalam pengembangan asuransi syariah berlandaskan roadmap perasuransian Indonesia. Metode penelitian yang dipakai adalah deskriptif kualitatif non-eksperimental melalui teknik pengumpulan data kualitatif. Analisis data dilakukan menggunakan alat analisis SWOT untuk mendapatkan pemahaman yang mendalam tentang kondisi asuransi syariah berdasarkan roadmap perasuransian.Berdasarkan hasil analisis SWOT, terdapat beberapa temuan penting. Matriks Internal Factor Analysis Summary (IFAS) menunjukkan nilai sekitar 3,347, menandakan potensi yang sedang untuk asuransi syariah. Sementara itu, Matriks External Factor Analysis Summary (EFAS) menunjukkan nilai sekitar 2,978, menunjukkan tantangan yang rendah bagi perkembangan asuransi syariah.Asuransi syariah membutuhkandorongan yang kuat dari regulasi pemerintah untuk menegaskan keabsahan hukum setiap kegiatan yang dilakukannya. Salah satu tantangan utama adalah rendahnya kepahaman masyarakat Indonesia aras ide dan keuntungan dari asuransi syariah, yang menghambat adopsi produk ini. Oleh karena itu, strategi perlu dirancang untuk meningkatkan penetrasi pasar asuransi syariah dan memperluas pemahaman masyarakat terhadap manfaatnya.Secara keseluruhan, pertumbuhan asuransi syariah di Indonesia cukup pesat, didukung oleh faktor-faktor pendukung dan strategi pengembangan yang tepat. Peran pemerintah dalam mengatur regulasi yang mendukung juga sangat penting untuk memastikan keberlanjutan dan pertumbuhan industri ini.]]>
