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Sarmiana Batubara
UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Kinerja BAZNAS Kabupaten Tapanuli Selatan Dalam Mengoptimalisasi Penghimpunan, Pendistribusian, Dan Pendayagunaan Zakat Mutiara Nauli; Sarmiana Batubara; Damri Batubara
Journal of Islamic Social Finance Management Vol 4, No 1 (2023): JANUARI-JUNI 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jisfim.v4i1.8242

Abstract

Abstrak Badan Amil Zakat Nasional (BAZNAS) merupakan lembaga pengelola zakat yang dibentuk oleh pemerintah yang mempunyai tugas dalam penghimpunan, pendistribusian, dan pendayagunaan zakat. Salah satu faktor keberhasilan pengelolaan zakat ialah kinerja amil. Penelitian ini bertujuan untuk mengetahui bagaimana kinerja BAZNAS Kabupaten Tapanuli Selatan dalam mengoptimalkan penghimpunan, pendistribusian, dan pendayagunaan zakat. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif. Adapun hasil penelitian ini menunjukkan bahwa kinerja penghimpunan zakat, BAZNAS Kabupaten Tapanuli Selatan memiliki dua strategi yaitu strategi sosialisasi dengan membuat SK UPZ untuk mengumpulkan zakat di kalangan masyarakat dan strategi imbauan dengan membuat imbauan berkoordinasi dengan Bendahara di setiap OPD untuk menyalurkan zakat profesi ke BAZNAS. Dalam kinerja pendistribusian zakat, BAZNAS Kabupaten Tapanuli Selatan melakukan pendistribusian zakat dengan dua bentuk yaitu zakat konsumtif dan zakat produktif.Kata Kunci: Penghimpunan, Pendistribusian, Pendayagunaan, Kinerja.                        AbstractThe National Amil Zakat Agency (BAZNAS) is a zakat management institution formed by the government which has the task of collecting, distributing and utilizing zakat. One of the success factors in the management of zakat is the performance of amil. This study aims to find out how the performance of BAZNAS of South Tapanuli Regency in optimizing the collection, distribution and utilization of zakat. The research method used in this research is qualitative research. The results of this study indicate that the performance of zakat collection, South Tapanuli Regency BAZNAS has two strategies, namely a socialization strategy by making an SK UPZ to collect zakat among the community and an appeal strategy by making an appeal in coordination with the Treasurer in each OPD to distribute professional zakat to BAZNAS. In the performance of zakat distribution, BAZNAS of South Tapanuli Regency distributes zakat in two forms, namely consumptive zakat and productive zakat.Keywords: Collection, Distribution, Utilization, Performance.
HARTA DALAM PERSPEKTIF ALQURAN: (STUDI TAFSIR AYAT-AYAT EKONOMI) Sarmiana Batubara
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 2 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v2i2.1255

Abstract

The paper deals with assets in the perspective of Alqur’an. It consists of the definition of assets, position of assets inAlquran, orders for seeking property, ownership in the views of Alquran, procedures for acquisition and distribution of assets inAlquran. The paper is in the form of literature studies that was conducted by reviewing related books, journals, magazines and articles. It was revealed several things, as the followings: 1) Assets are objects that can be owned, controlled, cultivated, and transferred, both tangible and intangible objects, both registered and unregistered objects, both movable and immovable objects and rights that have economic value; 2) Assets have a very important position in the Qur'an, as proven by the word mall in the Qur'an for 86 times in 79 quranic verses in 38 surah; 3) Orders to work or look for treasures are stated in Alqur’an, such as in surah At-taubah verse 105, Al-Mulk verse 15, Al-Ankabut verse 69, and Az-Zumar verse 39; 4) The absolute owner of the mallor everythingon this earth is Allah SWT, and human ownership is only relative. It means humans are only ones who have rights for managing and utilizing it as it is; 5) Obtaining mall can be done in various ways, including halal a'mal or ma'isyah.  Then, the characteristics distribution of mall are fair and honest, because even in the smallest deeds we do, all will be accounted for in the hereafter.
OPERATIONAL RISK ANALYSIS OF INDONESIAN SHARIA BANK OLD MOUNTAIN KCP Wanda Khairani; Maria Kutbiah; Sarmiana Batubara; Adanan Murroh
Journal Of Sharia Banking Vol 4, No 1 (2023): Journal Of Sharia Banking
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jsb.v4i1.8369

Abstract

Operational risk is one of the risks that must be faced by every financial institution, including Bank Syariah Indonesia (BSI) KCP Gunung Tua. Operational risk is faced by all banks because running a bank's business cannot be separated from the human factor, service procedures, administrative processes, and so on. With the emergence of operational risk, there must be causes. The operational risk can cause the bank to lose money which is caused by several factors, namely first, failure in internal processes related to procedural failures. Second, system failure, the main risk to operations due to the bank's increasing dependence on technology. Third, external events, external factors come from matters beyond the control of the bank which also affect the company's operational performance. This study used a qualitative research method with a descriptive approach, the data sources obtained were primary data and secondary data, which were obtained through interview methods, observation methods, documentation methods and data analysis methods.From the results of this study it can be seen that operational risks that occur at BSI KCP Gunung Tua occur due to internal risks such as incorrect checking of counterfeit money, human resource risks such as atk carried by customers, system risks, namely systems that are down and will always occur every year, risks law such as loss of customer guarantees, as well as external risks such as the Covid-19 disaster. The BSI KCP Gunung Tua continues to improve its risk management in order to reduce operational risks that occur. The method used by BSI KCP Gunung Tua to overcome operational risks that occur is by focusing on these 2 factors, optimizing controlling for all employees (internal) and also optimizing controlling for customers (external). It can be seen from the management that has been implemented quite well, it can be seen that the operational risk at BSI KCP Gunung Tua is now reduced. The current operational risk is only because the system is down and that is now only once a year. And the risk because of covid-19 has reduced.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM KABUPATEN TAPANULI SELATAN Sarmiana Batubara; Putri Bunga Meiliana
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7578

Abstract

The performance of MSMEs in general varies considerably from year to year. This condition is due to the fluctuating level of MSME output growth in each year. One problem that is often faced by MSME actors is financial management. The impact of neglecting financial management may not be obvious, but without effective accounting methods, businesses that have prospects for success can become bankrupt. Various other limitations faced by MSMEs ranging from educational backgrounds that are not familiar with accounting or bookkeeping, the absence of sufficient funds to hire accountants or buy accounting software to facilitate the implementation of accounting books. This research is expected that micro and small enterprises (MSMEs) are used as tools for using information for decision making in credit applications and calculating taxes. The sample of this study is the guided SMEs in Tapanuli Selatan City Cooperative and SME Market Empowerment Service in 2018. This research method uses multiple linear regression analysis. The results of the study stated that partially the level of education, duration of business and accounting training had a significant effect on the use of accounting.
ANALISIS KOMPARATIF KINERJA KEUANGAN DENGAN METODE ECONOMIC VALUE ADDED (EVA) PADA PT. TELKOM, TBK DAN PT. XL AXIATA, TBK Putri Bungsu Siregar; Budi Gautama Siregar; Sarmiana Batubara
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 1, No 2 (2022)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v1i2.7048

Abstract

Penelitian ini dilakukan pada PT. Telkom, Tbk dan PT. XL Axiata, Tbk., masalah yang dihadapi perusahaan yang bergerak dibidang telekomunikasi ini ialah dari menurunnya pendapatan dan naik turunnya pendapatan yang tidak beraturan akibat pandemi Covid- 19, serta diberlakukannya Peraturan Menteri No. 12 tahun 2016 tentang registrasi pelanggang jasa telekomunikasi. Tujuan dari penelitian ini ialah untuk menganalisis perbedaan antara kinerja keuangan PT Telkom, Tbk dan PT XL Axiata, Tbk dengan metode Economic Value Added (EVA).Penelitian ini merupakan penelitian kuantitatif. Sampel yang digunakan sebanyak 12. Teknik pengumpulan data ialah teknik dokumentasi, dan kepustakaan. Analisis data yang digunakan ialah perhitungan EVA, uji normalitas, uji homogenitas, uji independent sampel t test.Berdasarkan hasil penelitian yang dilakukan peneliti dengan menggunakan spss dan excel hasil uji t yang dilakukan peneliti memperoleh hasil yang menyatakan adanya perbedaan rata-rata yang signifikan antara PT. Telkom, Tbk dan PT. XL Axiata, Tbk. Kinerja keuangan PT. Telkom, Tbk dengan metode Economic Value Added (EVA) tahun 2015-2020 lebih baik daripada kinerja keuangan PT. XL Axiata, Tbk dengan metode Economic Value Added (EVA) dari tahun 2015-2020.Kata Kunci: Kinerja Keuangan, Economic Value Added (EVA)
OPTIMALISASI MANAJEMEN DANA DESA DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT PERSPEKTIF EKONOMI ISLAM (Studi Kasus Jorong Situak Kecamatan Lembah Melintang) Martondi Martondi; Rukiah Lubis; Sarmiana Batubara
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 1, No 1 (2022)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v1i1.6297

Abstract

Situak merupakan salah satu desa yang menerima dana desa di Nagari Persiapan Ujunggading Kecamatan Lembah Melintang Kabupaten Pasaman Barat dengan tujuan untuk meningkatkan kesejahteraan masyarakat. Akan tetapi, berdasarkan dana desa yang di alokasikan, di Desa Situak justru bertolak belakang antara hasil perencanaan dengan hasil pelaksanaannya. Hal ini terlihat dari minimnya pembangunan infrastruktur desa, BUMDes yang belum tersedia serta tempat wisata yang bisa menjadi penghasilan masyarakat tidak dikembangkan. Hal ini terjadi karena tidak ada transparansi dana desa antara pemerintah desa dengan masyarakat.Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Subjek penelitian ini yaitu Pemerintahan Wali Nagari, Aparatur Jorong (Desa) Situak dan masyarakat Situak Kecamatan Lembah Melintang. Teknik pengumpulan data dengan menggunakan teknik wawancara,  observasi dan dokumentasi. Teknik analisis data menggunakan kualitatif deskriptif.Hasil penelitian ini menunjukkan bahwa Pengelolaan dana desa yang di alokasikan oleh pemerintah setiap tahunnya belum dikatakan optimal sesuai dengan hasil survei dan observasi dan wawancara yang telah dilakukan peneliti, dimana tidak ada hasil pelaksanaan dari perencanaan tersebut, perencanaan pembangunan desa berupa pembuatan jalan, perbaikan jalan yang rusak, perenovasian mesjid yang minim layak pakai untuk satu desa, dan pembangunan pemandian umum yang belum tersediaKata Kunci : Dana Desa, Pembangunan Ekonomi, Kesejahteraan.
Enhancement Strategy of Prospective Students’s Interest in Zakat and Waqf Management Program Rodame Monitorir Napitupulu; Sarmiana Batubara; Fahrina Putri Sapna
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 9, No 2 (2021)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v9i2.4766

Abstract

Abstract, The program of Zakat and Waqf Management at the Faculty of Islamic Economics and Business IAIN Padangsidimpuan experienced a decline in the number of students from 2018 to 2020. As a study program with a field of science that is currently trending nationally and globally, there should be an increasing number of enthusiasts, but on the contrary actually decreased. Therefore, the purpose of this study was to analyze the strategy of increasing the interest of prospective students of the Zakat and Waqf Management Study Program. This study uses a descriptive qualitative approach where the number of informants is 333 people, namely senior high school students and students from Islamic boarding schools in Padangsidimpuan City, South Tapanuli Regency and other surrounding cities/regencies. The results of the study indicate that there is some academic and non-academic information that must be added to various existing promotional media. Promotional media that must be maintained are direct selling (official websites), social media (Facebook, Instagram and Youtube, advertisements (brochures), personal selling (promotion teams to schools).
Faktor-Faktor Yang Memengaruhi Pertumbuhan Aktiva Produktif Bank Umum Syariah Pada 2017-2022 hasibuan, salsabilah; Batubara, Sarmiana; Lestari, Sry
AGHNIYA : Jurnal Ekonomi Islam Vol 6, No 1 (2024): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v6i1.20995

Abstract

Productive assets are investment assets that typically generate profit for their owners in each period. One of the crucial factors for banks in channeling funds that influence the growth of productive assets is inflation, NPF (Non-Performing Financing), and DPK (Third-Party Funds). Inflation is a continuous increase in prices over a certain period. NPF represents problematic financing in the form of less smooth financing, while DPK represents funds collected by banks from the public, both individuals, and businesses. Partially, inflation does not affect productive assets, with a t-statistic value of -1.758 t-table value of 1.667. Partially, NPF affects productive assets, with a t-statistic value of 2.340 t-table value of 1.667. Partially, DPK affects productive assets, with a t-statistic value of 2.007 t-table value of 1.667. Simultaneously, inflation, NPF, and DPK affect productive assets, with an F-statistic value of 3.321 and an F-table value of 3.13 (3.321 3.13). Therefore, it can be said that the growth of productive assets in Islamic banking has experienced unstable increases from year to year due to third-party funds. The research questions in the growth of productive assets in this study are whether inflation affects productive assets in BUS, whether NPF affects productive assets in BUS, whether DPK affects the growth of productive assets in BUS, and whether inflation, NPF, and DPK affect productive assets in BUS. The objective is to determine the extent to which the variables of inflation, Non-Performing Financing (NPF), and Third-Party Funds (DPK) influence the growth of productive assets in Islamic banking. The theory used in this research concerns the growth of productive assets, inflation, Non-Performing Financing (NPF), and Third-Party Funds (DPK) in relation to the growth of productive assets. The type of research employed is quantitative research, and the sampling technique used is purposive sampling with a sample size of 72. The source of data is secondary, and data collection techniques include literature study and documentation study through the official website www.ojk.co.id. Data processing was carried out using SPSS version 23. The results of partial data analysis indicate that the growth of productive assets is not influenced by inflation, with a t-statistic value of -1.758 and a t-table value of 1.667, so t-statistic (-1.758) t-table (1.667); NPF has a t-statistic value of 2.340 and a t-table value of 1.667, so t-statistic (2.340) t-table (1.667); DPK has a t-statistic value of 2.007 and a t-table value of 1.667, so t-statistic (2.007) t-table (1.667). Furthermore, the simultaneous research results (F-test) indicate that the F-statistic value is 3.321 and the F-table value is 3.13 (3.321 3.13), indicating an effect on all three variables. The determination coefficient results show that the R2 value is 0.128, meaning that inflation, NPF, and DPK can explain the productive assets variable by 12.8%, while the remaining 87.2% is explained by other variables outside the scope of this research.
DETERMINAN FINANCIAL DISTRESS PADA PT ANEKA TAMBANG, Tbk Safika Zebua; Budi Gautama Siregar; Sarmiana Batubara; Aswadi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9974

Abstract

This study aims to analyze and provide an overview of financial performance proxied by Return On Assets, corporate governance mechanisms proxied by the audit committee and ownership structure proxied by managerial ownership in influencing the possibility of financial distress at PT Aneka Tambang, Tbk for the observation period 2015-2022. Financial distress in this study is measured using the Altman Z-Score method. The research population is the company's secondary data consisting of financial performance, corporate governance, ownership structure and financial distress from 2015-2022 which are taken quarterly, totaling 32 quarters. Sample withdrawal is used with purposive sampling technique with the criteria of published and accessible financial reports so that the number of samples obtained is 31 quarterly reports. This study found that financial performance proxied by Return on Assets can have a significant effect on the possibility of financial distress at PT Aneka Tambang, Tbk for the 2015-2022 observation period, corporate governance mechanisms proxied by the audit committee have no effect on financial distress, and ownership structure proxied by managerial ownership has no effect on the financial distress condition of PT Aneka Tambang, Tbk for the 2015-2022 observation period. Future reseachers can add observation periods to several companies such as using panel data and adding independent variables such as individual ownership and institutional ownership
Strategi Peningkatan Jumlah Mahasiswa Program Studi Manajemen Zakat dan Wakaf Sarmiana Batubara; Damri Batubara
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7041

Abstract

Study programs have an important role in the development of an educational institution or college. Zakat and Waqf Management Study Program IAIN Padangsidimpuan is the only study program with a scientific field of zakat and waqf management in North Sumatra. However, student interest in choosing this study program is minimal and decreases every year. Meanwhile, the Zakat and Waqf Management Study Program at the State Islamic University of Raden Fatah Palembang has many students and continues to increase every year, so there is a significant difference in the number of students between the two study programs. the. The purpose of this study was to analyze the strategy of increasing the number of students in the Zakat and Waqf Management Study Program at IAIN Padangsidimpuan and UIN Raden Fatah Palembang in a comparative manner. This research is a qualitative research with comparative descriptive method. The results showed that the strategy carried out by the Zakat and Waqf Management Study Program at UIN Raden Fatah Palembang was maximal so that there was a significant increase in the number of students.
Co-Authors Abdul Nasser Hasibuan Adanan Murroh Afrini Nasution Alfadri, Ferri Ali Djamhuri Ari Apryansyah Armyn Hasibuan berlin berlin Dalimunthe, Mita Medina Damri Batubara Delima Sari Lubis Devi Srikandi duma duma Fahrina Putri Sapna fatahuddin siregar Fitri Hamna Harahap, Darwis Hasibuan, Devi Imelda Sahfitri hasibuan, salsabilah Heny Purnama Sari Idris Saleh Ihdi Aini ika purnama Jamila, Fitri Lestari, M.E.I, Sry Lestari, Sry Lubis, Aswadi M. Fauzan Maria Kutbiah Marliyah Martondi Martondi Muhammad Wandisyah R Hutagalung Muhammad Yafiz, Muhammad Munawarah . Mutiara Nauli Mutiara Nauli Nashwa Nabila Kasih Nawir Yuslem, Nawir Nofinawati Nofinawati Nofinawati Nofinawati Prayogi Kusdino Putri Bunga Meiliana Putri Bungsu Siregar Rodame Monitorir Napitupulu Royhan Rangkuti, Mhd Rukiah Rukiah Lubis Safika Zebua Setia Hidayah SIREGAR, BUDI GAUTAMA Siti Batiah Nasution Sitompul, Erlina suci suci Sugianto tanjung, elpinia Toib Daulay, Ahmad Wanda Khairani Windari, Windari yennita sari Yuli Agustina