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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) Al-Mutsla: Jurnal Ilmu-Ilmu Keislaman dan Kemasyarakatan International Journal of Educational Review, Law And Social Sciences (IJERLAS) Al-MIKRAJ: Jurnal studi Islam dan Humaniora 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 Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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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.
Phenomenological Analysis of PSAK 101 on the Financial Statements of BMTs in Medan Nadia, Nadia; Susanti, Widya; Samri Juliati Nasution, Yenni; Marliyah, Marliyah
AL-MUTSLA Vol. 7 No. 2 (2025): Jurnal Al Mutsla
Publisher : STAIN MAJENE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/jstain.v7i2.1882

Abstract

This study aims to analyze the implementation of the Statement of Financial Accounting Standards (PSAK) 101 concerning the Presentation of Islamic Financial Statements in Islamic cooperatives in Medan City. The research focuses on four main aspects recognition, measurement, presentation, and disclosure of financial statements. A qualitative approach with a phenomenological method was employed to explore in depth the experiences, understanding, and perceptions of Islamic cooperative managers in applying PSAK 101. The research subjects consist of three Islamic microfinance institutions: BMT Masyarakat Madani Sumatera Utara, BMT Al-Musabbihin, and BMT Mandiri Abadi Syariah. Data were collected through interviews, observations, and documentation. The findings reveal that the implementation of PSAK 101 in the three Islamic cooperatives remains suboptimal. In terms of recognition, the temporary syirkah funds have not been properly segregated. Regarding measurement, all cooperatives still use the historical cost basis without asset revaluation as required by PSAK 16. In presentation, financial statements only include the balance sheet, income statement, and changes in equity, while the other seven components required by PSAK 101 are not presented. The disclosure aspect is also weak, as there are no notes to the financial statements and several account classifications are incorrect. The limited implementation of PSAK 101 is influenced by a lack of understanding among management regarding Islamic accounting standards, insufficient technical training, and limited human resources with expertise in Islamic accounting. This study recommends strengthening Islamic accounting training, developing PSAK 101-based accounting software, and enhancing the role of the Sharia Supervisory Board in ensuring compliance with Sharia principles.
Tafsir dan Hadis Zakat: Analisis Normatif dan Relevansi Terhadap Keadilan Sosial-Ekonomi Widya Purnama Sari; Nurhayati; Samri Juliati Nasution, Yenni
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.8757

Abstract

Zakat is a pillar of Islam that has both worship and socio-economic dimensions. This article discusses the basics of zakat through a study of verses from the Qur'an and the hadith of the Prophet Muhammad (peace be upon him), accompanied by an analysis of classical and contemporary scholars of tafsir and hadith commentary. The research uses a literature study method with a focus on the tafsir of Ibn Kathir, al-Qurtubi, and Quraish Shihab, as well as authentic hadiths from Sahih Bukhari and Muslim. The results show that zakat is an instrument for wealth distribution that aims to create social justice, improve the welfare of the people, and strengthen social solidarity. This study also emphasizes the importance of professional zakat management in a modern context to support economic development and poverty alleviation. Based on the results of a normative analysis of the interpretations of the Qur'an and hadith studied, this study found that the principle of socio-economic justice in Islam is not only moral-ideal, but has a strong and applicable textual basis. The interpretation emphasizes the obligation to distribute wealth fairly, prohibit exploitation, and protect vulnerable groups as a form of structural justice, while the hadith reinforces it through the practical example of the Prophet Muhammad in economic management oriented towards the welfare of the people. The unique findings of this study indicate that the integration of normative values of interpretation and hadith is able to build a framework of socio-economic justice that is relevant to address contemporary economic inequality, by placing ethics, social responsibility, and balance between individual rights and public interests as the main principles
Analysis of Coping Stress of Amil in Collecting Philanthropic Funds at Dompet Dhuafa Branch Offices in Indonesia Armansyah, Armansyah; Ramadhan, Muhammad; Samri Juliati Nasution, Yenni
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 1 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18642875

Abstract

Amil, as managers of zakat funds, play a strategic role in sustaining Islamic philanthropic governance. However, increasing fundraising targets, organizational uncertainty, and professional pressures expose amil to significant work stress. This study aims to examine the determinants of stress coping among amil at Dompet Dhuafa branch offices in Indonesia by integrating psychological coping theory with the maqāṣid al-sharī’ah framework. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 141 amil across branch offices in Indonesia. The model tested problem-focused coping, emotion-focused coping, and maqāṣid dimensions (Hifz al-din, Hifz al-nafs, and Hifz al-‘aql) as predictors of coping stress. The findings reveal that planful problem solving, seeking social support, positive reappraisal, accepting responsibility, self-controlling, and the maqāṣid dimensions significantly influence amil stress coping, while avoidance-based strategies such as distancing and escape avoidance are not significant. The results indicate that effective stress coping among amil is multidimensional, shaped by cognitive capacity, social support, and spiritual reinforcement within an institutional governance context. Theoretically, this study extends stress coping literature by empirically operationalizing maqāṣid al-sharī’ah as a coping determinant within Islamic philanthropic governance. Practically, the findings provide a foundation for zakat institutions to design integrated human resource policies that strengthen organizational support, cognitive resilience, and spiritual values to ensure sustainable institutional performance.
Co-Authors Ahmad Hasibuan, Nurfadhilah Ahmadi Bi Rahmani, Nur Amelia Siregar, Cyntia Annissa, Ella Armansyah Armansyah Ayumi Siregar, Fatiyah Batubara, Maryam Br Bancin, Dela Syakillah Nuraisah Frinal Saputri, Dea Laylan Syafina Lubis, Syawilda Astari Maesyah Rani, Suci Malahayati Malahayati Marliyah, Marliyah Muhammad Ramadhan Nadia Nadia nataliani br sitepu, Devi Nurhayati Nurlaila Nurlaila Nurwani Nurwani, Nurwani Pratama, Dela Saharani, Dita Salsabila, Mutiara Saparuddin Siregar Siahaan, Ummi Salamah Afnita Sari sri sudiarti Susanti, Widya Tanjung, Nur Khafifah Widya Purnama Sari Yunila Tanjung, Dini