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All Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ekonomi Pembangunan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Islamic Economics and Business JES (Jurnal Ekonomi STIEP) Amkop Management Accounting Review (AMAR) IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi
Samri Juliati Nasution, Yenni
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Influence of Financial Report Transparency and Zakat Fund Management during the Pandemic on the Level of Muzakki Trust Siahaan, Ummi Salamah Afnita Sari; Samri Juliati Nasution, Yenni; Syafina, Laylan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.3841

Abstract

In the era of increasingly advanced globalization, transparency of financial reports and management of zakat funds has become imperative to describe its use and benefits for people in need. This research aims to examine the influence of financial report transparency on muzakki’s level of trust in BAZNAS Medan City. This research also explores the influence of Zakat Fund Management on muzakki’s Trust Level. Data was collected through a questionnaire survey distributed to a sample of 80 respondents. A quantitative approach was used, and multiple regression analysis was performed using STATA software. The results of the research show that transparency of financial reports does not significantly influence the trust level of muzakki in BAZNAS Medan City, while the management of zakat funds by Islamic principles has a greater impact on the level of trust of muzakki in BAZNAS Medan City, this can be through factors such as integrity, success in achieving social goals, and effective communication.
Analysis of Determinants of Compliance in Paying Land and Building Tax (PBB) Based on Maqasid Sharia in Langkat Malahayati, Malahayati; Samri Juliati Nasution, Yenni; Batubara, Maryam
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3932

Abstract

The study explains the problems regarding public compliance in paying land and building taxes based on Maqasid Sharia in Langkat Regency. Therefore, this study aims to analyze the effect of motivation, income, education level, and socialization on compliance with paying property tax based on Maqasid Sharia. This research uses a descriptive approach with the type of literature study research and the analysis technique used is the Miles and Huberman model analysis technique. The results showed that the people in Langkat Regency, especially in Pematang Tengah Village, had a low level of awareness of paying land and building tax, a low level of public compliance with land and building tax, no sanctions against people who did not pay taxes,
Implementation of Islamic Financial Instruments for the Welfare of the Labuhanbatu Community Yunila Tanjung, Dini; Siregar, Saparuddin; Samri Juliati Nasution, Yenni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4079

Abstract

The main problem of this research is to determine the implementation of Sharia financial instruments for the benefit of the Labuhanbatu community. This research aims to find out how ZIS (Zakat, Infaq, and Sadaqoh) is implemented at BAZNAS Labuhanbatu. This research uses a qualitative approach using a descriptive approach to collect data through observation, interviews, documentation, and data sources from interviews with the BAZNAS Management of Labuhanbatu Regency. The findings of this article are that ZIS management is carried out through the collection and distribution of funds collected from OPD and individuals by BAZNAS Labuhanbatu and through socialization while still providing a direct distribution mechanism according to established procedures. This research concludes that the implementation of Sharia financial instruments in Labuhanbatu has an influence on achieving community welfare (namely ZIS). The measure of community welfare was developed from 5 indicators, some of which have been implemented by Baznas.
The Influence of Islamic Corporate Governance and Islamic Corporate Social Responsibility on Financial Performance in Indonesian Sharia Commercial Bank Annissa, Ella; Nurlaila, Nurlaila; Samri Juliati Nasution, Yenni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4431

Abstract

The development of Sharia banks is marked by the growth of sharia banks and the number of sharia bank offices from year to year. This growth in the number of banks and assets should also be accompanied by an increase in the performance of Islamic banks themselves, which can be seen from the large financial ratios of these Islamic banks. This research aims to examine the influence of Islamic Corporate Governance and Islamic Corporate Social Responsibility simultaneously on the performance of sharia banking. This type of research is quantitative research with a sample size of 42 financial report data from Sharia Commercial Banks from 2018-2020. The results obtained in this research are that ICG (Islamic Corporate Governance) has a positive and significant effect on ROA (Return on Assets) with t count 4.775678 > t table 1.68488 and ICSR (Islamic Corporate Social Responsibility) has a positive and significant effect on ROA (Return on Assets) t count 6.295548 > t table 1.68488. Then simultaneously ICG (Islamic Corporate Governance) and ICSR (Islamic Corporate Social Responsibility) on ROA (Return on Assets) with F-count 375.3721 > F-table 3.245 with an r-squared value of 0.947 or 94.7% explained by the variables ICG and ICSR and the remaining 5.3% are influenced by other variables outside this study.
Co-Authors Ahmad Hasibuan, Nurfadhilah Ahmadi Bi Rahmani, Nur Amelia Siregar, Cyntia Annissa, Ella Ayumi Siregar, Fatiyah Batubara, Maryam Br Bancin, Dela Syakillah Nuraisah Frinal Saputri, Dea Laylan Syafina Lubis, Syawilda Astari Maesyah Rani, Suci Malahayati Malahayati nataliani br sitepu, Devi Nurlaila Nurlaila Nurwani Nurwani, Nurwani Pratama, Dela Saharani, Dita Salsabila, Mutiara Saparuddin Siregar Siahaan, Ummi Salamah Afnita Sari sri sudiarti Tanjung, Nur Khafifah Yunila Tanjung, Dini