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All Journal Jurnal Ilmiah Ekonomi Islam Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Tabarru': Islamic Banking and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Ilmiah Mahasiswa Raushan Fikr International Journal of Kita Kreatif
Yenni Samri Juliati Nasution
Universitas Islam Negeri (UIN) Sumatera Utara
Religion Arts Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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BISNIS SYARIAH; TRANSAKSI TIDAK TUNAI MENURUT PANDANGAN WAHBAH AL-ZUHAILY DALAM TAFSIR AL-MUNIR Popi Adiyes Putra; Ade Khadijatul Z. Hrp; Azhari Akmal Tarigan; Yenni Samri Juliati Nasution
Jurnal Tabarru': Islamic Banking and Finance Vol. 5 No. 1 (2022): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2022.vol5(1).9421

Abstract

Bisnis adalah upaya untuk mendapatkan keuntungan lewat jalur perdagangan. Perdagangan atau jual beli dilakukan secara tunai maupun secara tidak tunai. Terkait dengan ketentuan dalam transaksi tidak tunai, Allah SWT menyebutkannya dalam Al-Qur’an pada Surat Al-Baqarah ayat 282-283 secara jelas. Dalam ayat ini diterangkan pencatatan transaksi tidak tunai ini ditujukan untuk melindungi hak-hak orang yang bertransaksi agar tidak terjadi kehilangan barang/uang sebagai akibat dari perselisihan. Pencatatan ini juga dikuatkan oleh adanya saksi dari orang yang berprilaku adil, benar dan tidak berpihak kepada salah satu yang bertransaksi, sehingga transaksi secara tidak tunai akan terhindar dari keraguan dan penyelewengan. Transaksi secara tidak tunai dewasa ini dilaksanakan dalam bentuk akad murabahah. Akad murabahah yang dipraktekan lembaga keuangan syariah memunculkan berbagai macam praktek-praktek yang menyimpang dari kaedah syariah seperti yang dijelaskan dalam Surat Al-Baqarah ayat 282-283 ini. Terkait dengan penjelasan dalam bentuk tafsir ayat tentang transaksi secara tidak tunai ini, Tafsir Al-Munir karya Imam Az-Zuhaili menjelaskan secara rinci ketentuan-ketentuan dalam transaksi tidak tunai tersebut. Karena kajian dalam penelitian berdasarkan pada telaah atas bacaan-bacaan terutama bacaan dalam Tafsir Al-Munir, maka penelitian ini tergolong kepada penelitian kepustakaan dengan metode kualitatif.
Analisis Kontribusi Wakaf antara Indonesia dan Malaysia dalam Meningkatkan Pemberdayaan Ekonomi Ummat Rizki Wahyudi;  Yenni Samri Juliati Nasution; Wahyu Syarvina
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v5i6.3889

Abstract

Wahyu Syarvina Universitas Islam Negeri Sumatera Utara , wahyusyarvina@uinsu.ac.id3 ABSTRACT. Waqf is one of the Islamic financial instruments that can be empowered to help the ummah's economy, starting to become one of the drivers of helping the economy in the country. because it is not an obligation for a Muslim like zakat, giving rise to various efforts made to collect and distribute waqf so that it can contribute properly. Indonesia and Malaysia, which are two neighboring countries, are the case studies in this study. To see a comparison of the funds raised, a comparative study is a method for analyzing comparisons between the two countries. By collecting data through the library, online sources of scientific publications through the Dompet Dhuafa website and the Malaysian Waqf Foundation, it is also followed by previous studies. It was found that the results of the funds collected were increasing, and the productive empowerment of waqf really helped the community. Keywords: waqf; empowerment; ummah; indonesia; malaysia
Penerapan Informasi Akuntansi dan Tingkat Penerimaan Dana Zakat Pada Badan Amil Zakat Nasional Medan Yasmi Fazrah; Yenni Samri Juliati Nasution; Arnida Wahyuni Lubis
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8780

Abstract

Accounting information is a computer-based system and determines performance appraisal, performance, and usage. Accounting information is very important to use in BAZNAS, because if you don't use an accounting information system, the reporting system or budget arrangement will not be optimal. Based on the acceptance data for the last 5 years from the results of interviews, it was found that the data on receipt of zakat funds at BAZNAS has experienced ups and downs or is unstable, so this will affect public confidence in giving zakat at BAZNAS. Zakat funds are trust funds that are paid by the community to be distributed to mustahik. This study aims to analyze the application of accounting information and assess the level of acceptance of zakat funds at the Medan City National Amil Zakat Agency. This research method uses a qualitative approach with descriptive methods and the research data consists of primary data and secondary data. In this study, the primary data was obtained from direct observations and interviews with informants, while the secondary data in this study were in the form of research supporting data, such as documents owned by BAZNAS in the city of Medan. The results showed that the implementation of the Medan City BAZNAS information system was in accordance with PSAK no 109 in the sense of Statement of Financial Accounting Standards (PSAK) no 109 regarding zakat and infaq/alms accounting issued by the Indonesian Institute of Accountants (IAI). PSAK no. 109 is used as a guideline for OPZ (zakat management organization) in the recognition, measurement, presentation and disclosure of zakat and infaq/alms transactions. The level of receipt of BAZNAS zakat funds in Medan City shows an unstable condition, where there are changes every year, it can go up or down. Judging from the report on changes in zakat funds in 2018 Rp. 709,759,592, in 2019 Rp. 310,816,859, in 2020 Rp. 653,352,697, in 2021 Rp. 738,399,810, and in 2022 Rp. 1,737,062,598.
Cash Waqf Linked Sukuk: Strategi Penguatan Ekosistem Wakaf Produktif Di Indonesia Santi Arafah; Yunanda Eka Putra; Yenni Samri Juliati Nasution; Marliyah
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 9 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol9.i2/22153

Abstract

This research aims to determine strategies for strengthening the productive waqf ecosystem in Indonesia. This study is qualitative in nature with a library research approach, meaning that the data used in this study is sourced from various books, journals, dictionaries, encyclopedias, and other documents related to the object of this study. Data analysis includes activities such as categorizing data, organizing data, manipulating data, and summarizing data to obtain answers to the research questions. The methods used to analyze the data in this study are deductive and comparative methods. The results of this study explain that cash waqf linked sukuk is a strategy to strengthen the productive waqf ecosystem in Indonesia. Cash waqf linked sukuk has several objectives, including facilitating waqif to be able to donate money more easily and safely, supporting the development of the Islamic financial market, particularly the cash waqf industry, encouraging the diversification of Islamic banking businesses through the optimization of the role of LKS PWU, and encouraging the development of the national waqf ecosystem, particularly strengthening the governance and institutions of national waqf
Tafsir dan Hadis Zakat: Analisis Normatif dan Relevansi Terhadap Keadilan Sosial-Ekonomi Widya Purnama Sari; Nurhayati; Yenni Samri Juliati Nasution
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
The Influence of Halal Brand Awareness and Halal Label on Purchase Decisions at Saudi Stores in Banda Aceh City with Religiosity as a Moderating Variable Suci Rahmadhani; Novi Indriyani Sitepu; Hendra Halim; Yenni Samri Juliati Nasution
International Journal of Kita Kreatif Vol 3, No 1 (2026): International Journals Kita Kreatif Vol. 3 No.1 Februari 2026
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/ijkk.v3i1.825

Abstract

This study aims to quantify the influence of halal brand awareness and halal label on purchase decision at Saudi Store in Banda Aceh City with religiosity being a moderation variable. In this study, primary and secondary data collected were used to support the analysis process. The population of this study were Saudi Store consumers domiciled in Banda Aceh City, with a total sample of 150 respondents. The number of samples was determined using the Hair formula and taken using a non-probability sampling technique. This study used a quantitative approach with data collection through questionnaires. The data obtained were analyzed using multiple linear regression and Moderate Regression Analysis (MRA), which were then analyzed using the SPSS data processing program. The results showed that halal brand awareness and halal label had a positive and significant effect on the purchase decision of Saudi Store in Banda Aceh City. The results of this study indicate that religiosity acts as a pure moderating variable in the relationship between halal brand awareness and purchase decision where the interaction of religiosity strengthens the influence of halal brand awareness on purchase decision. Then the results of this study show that religiosity plays a role as a pure moderating variable in the relationship between halal labels and purchase decisions among Saudi Store consumers in Banda Aceh City, but the interaction of religiosity weakens the influence of halal labels on purchase decisions.
Melampaui Kepercayaan Informal: Akuntansi Syariah dan Akuntabilitas Akad Bagi Hasil dalam Kontrak Muzara’ah di Pedesaan Indonesia Siska Melida Saragih; Yenni Samri Juliati Nasution; Laylan Syafina
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 15 No 1 (2026): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v15i1.16119

Abstract

Muzara’ah-based agricultural partnerships remain common in rural Indonesia, yet they are often arranged orally and lack systematic financial records, reducing transparency and creating ambiguity in cost allocation and profit-sharing. This study analyzes the implementation of sharia accounting principles in muzara'ah practices in Raya Bayu Village, Simalungun Regency, and assesses their fairness, transparency, and accountability. Using a qualitative case study approach, data were collected through observation, semi-structured interviews, and documentation from fifteen informants: seven landowners, seven tenant farmers, and one farmer-group leader. Data were analyzed through reduction, display, and conclusion drawing, supported by triangulation and member checking. The findings show that muzara'ah practices substantively reflect sharia values, especially mutual consent, trust, and fair profit-sharing after deducting production costs. However, accounting practices remain simple, manual, inconsistent, and not equally accessible, so sharia accounting functions more as a value-based ethic than a fully developed procedure and needs simple shared records to strengthen accountability.
Co-Authors Ade Khadijatul Z. Hrp Arnida Wahyuni Lubis Hendra Halim Laylan Syafina Marliyah Novi Indriyani Sitepu Nurhayati Popi Adiyes Putra Rizki Wahyudi Santi Arafah Siska Melida Saragih Suci Rahmadhani Wahyu Syarvina Widya Purnama Sari Yasmi Fazrah Yenni Samri Juliati Nasution Yunanda Eka Putra