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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam JURIS (Jurnal Ilmiah Syariah) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman IMARA : Jurnal Riset Ekonomi Islam Aghniya: Jurnal Ekonomi Islam Al-Sharf: Jurnal Ekonomi Islam Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Journal Of Sharia Banking Ijtimā`iyya: Journal of Muslim Society Research JURIS (Jurnal Ilmiah Syariah) Mudabbir: Journal Research and Education Studies Journal Of Islamic Social Finance Management International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JIFTECH: Journal Of Islamic Financial Technology Jurnal Mahasiswa Akuntansi Samudra I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Imara: Jurnal Riset Ekonomi Islam Socius: Social Sciences Research Journal Jurnal Akuntansi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Profetik Jurnal Ekonomi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Proceedings of International Conference on Islamic Economic Finance and Social Finance
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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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.
SISTEM PEMIKIRAN EKONOMI ISLAM PADA MASA KHULAFAUR RASYIDIN Setia Hidayah; Sarmiana Batubara
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 4 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i4.9655

Abstract

Sistem pemikiran ekonomi Islam pada masa Khulafaur Rasyidin (Abu Bakar, Umar, Utsman, dan Ali) merupakan penerapan prinsip-prinsip ekonomi Islam yang berlandaskan pada ajaran Al-Qur'an dan Hadis untuk mencapai keadilan sosial dan kesejahteraan umat. Pada masa pemerintahan mereka, ekonomi Islam berkembang dengan menekankan prinsip-prinsip seperti keadilan dalam distribusi kekayaan, larangan riba, serta pengelolaan sumber daya alam yang bertujuan untuk memastikan kesejahteraan masyarakat secara merata. Kebijakan ekonomi yang diterapkan, termasuk zakat sebagai instrumen redistribusi kekayaan, pengawasan pasar yang adil, serta pengelolaan tanah dan kekayaan negara, mencerminkan upaya untuk menciptakan keseimbangan sosial-ekonomi. Pemikiran ekonomi Islam pada masa Khulafaur Rasyidin menunjukkan relevansi prinsip-prinsip Islam dalam menghadapi ketidakadilan dan ketimpangan ekonomi, yang tetap relevan diterapkan dalam konteks ekonomi modern. Penelitian ini bertujuan untuk menggali dan menganalisis kebijakan serta prinsip-prinsip ekonomi yang diterapkan pada masa tersebut dan bagaimana hal itu dapat menginspirasi sistem ekonomi yang lebih adil dan berkelanjutan di masa kini..
STRATEGI PEMULIHAN EKONOMI MELALUI ETOS KERJA ISLAM PADA USAHA MUSLIM Jamila, Fitri; Hasibuan, Armyn; Batubara, Sarmiana
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 3, No 1 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v3i1.10757

Abstract

Penilitian ini di latar belakangi oleh, bagimana seseorang pengusaha dapat membuat strategi pemulihan ekonomi pada usaha yang kini sedang mengalami penurunan pendapatan dan etos kerja usaha yang tidak stabil dimana semangat bekerja dalam Islam berkaitan dengan nilai-nilai etos kerja Islam yaitu berusaha atau bekerja dengan didasarkan keikhlasan, bersikap jujur, berakhlak mulia, dan peduli terhadap sesama. Penelitian ini bertujuan untuk mengetahui tentang bagaimana strategi pemulihan ekonomi melalui etos kerja Islam pada usaha muslim di toko sobar mulana kabupaten padang lawas utara. Serta apa saja yang menjadi kendala toko sobar mulana dalam pemulihan ekonomi. Penelitian yang dilakukan adalah penelitian lapangan yang menghimpun data kualitatif, sumber data yang digunakan yaitu sumber data primer maupun sumber data sekunder. Penelitian ini menggunakan teknik pengumpulan data observasi, wawancara dan dokumentasi. Wawancara dilakukan kepada pemilik toko sobar mulana, para karyawan toko sobar mulana, dan para konsumen/pembeli toko sobar mulana kabupaten padang lawas utara. Berdasarkan hasil penelitian yang diperoleh maka dapat disimpulkan bahwa sebagian besar strategi pemulihan ekonomi melalui etos kerja Islam pada usaha toko sobar mulana sudah tepat, dapat dilihat dari semangat dan kegigihan dalam bekerja terdapat strategi yang dilakukan yaitu strategi promo bundling produk (paket barang dengan harga diskon), mengadakan promo besar-besaran dan mensortir barang yang telah terjual serta barang yang telah kadaluarsa dilengkapi dengan penerapan prinsip etos kerja Islam diantaranya disiplin, memiliki komitmen, kemampuan mengatur waktu antara waktu bekerja dan ibadah, memiliki moralitas, menjaga kebersihan, memiliki pandangan masa depan adapun yang menjadi kendala usaha toko sobar mulana ditandai pada penerapan etos kerja Islam pada tingkat kejujuran yang terletak pada karyawan toko dapat menjadi faktor ketidak nyaman para konsumen namun hal ini tidak menjadi pengaruh besar bagi pemilik toko dikarenakan pemilik toko dapat mengganti karyawan baru sehingga usaha tetap berjalan dan berkembang
Pengaruh Kemiskinan, Pendidikan, dan Pengangguran Terhadap Indeks Pembangunan Manusia Sitompul, Erlina; Harahap, Darwis; Batubara, Sarmiana
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 2, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v2i2.10500

Abstract

Latar belakang masalah dalam penelitian ini adalah terdapat fenomena yang tidak sesuai dengan teori kemiskinan, pendidikan, dan pengangguran terhadap indeks pembangunan manusia provinsi Sumatera Utara tahun 1993-2022. Rumusan masalah dalam penelitian ini adalah apakah terdapat pengaruh kemiskinan, pendidikan, dan pengangguran terhadap indeks pembangunan manusia di sumatera utara. Tujuan penelitian ini adalah untuk mengetahui pengaruh kemiskinan, pendidikan, dan pengngguran terhadap indeks pembangunan manusia di provinsi Sumatera Utara.Pembahasan penelitian berhubungan dengan bidang ilmu ekonomi.Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder dari Badan Pusat Statistik (BPS) Provinsi Sumatera Utara. Pengambilan sampel dalam penelitian ini adalah teknik sampel jenuh dengan jumlah data sebanyak 30 data. Metode analisi data yang digunakan adalah uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokotelasi, uji koefisien determinasi, uji t, uji F, dan analisis regresi linear berganda dengan bantuan software SPSS Versi 25.Hasil uji t menunjukkan kemiskinan berpengaruh terhadapindeks pembangunan manusia di Provinsi Sumatera Utara secara parsial. Pendidikan tidak berpengaruh terhadap indeks pembangunan manusia di Provinsi Sumatera Utara secara parsial. Pengangguran tidak berpengaruh terhadap indeks pembangunan manusia di Provinsi Sumatera Utara secara parsial. Sedangkan hasil uji f menunjukkan bahwa kemiskinan, pendidikan, dan pengangguran berpengaruh terhadap indeks pembangunan manusia secara simultan. Kata Kunci: Kemiskinan, Pendidikan, Pengangguran, Indeks Pembangunan Manusia
Analysis of Land Tax in The Plantation Sector Viewed from Islamic Economic Leaders Batubara, Sarmiana; Yuslem, Nawir; Yafiz, Muhammad
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 2 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i2.3133

Abstract

This research is concerned with how land and building taxes affect the plantation sector in Indonesia by following one of the economic thought leaders Abu Yusuf in achieving justice. The researchers applied literature research or content analysis. Land and Building Tax for the Plantation Sector in Indonesia is seen from the point of view of Abu Yusuf because the idea will create justice for taxpayers, even though the tax must be paid 0.5% based on the Sales Value of the Tax Object (NJOP). The muqasamah system presented by Abu Yusuf pays more attention to details, starting from the type of land, soil fertility, irrigation, seasons, and price fluctuations at harvest, to ensure fairness in tax collection. If the muqasamah system is implemented in Indonesia, which has the character of an agrarian country, then state revenue from the plantation sector tax will have great potential. The concept put forward by Abu Yusuf is still very relevant to Indonesia, particularly in land and building taxes in the plantation sector. Therefore, the concept of Abu Yusuf can be considered by the Indonesian government in establishing policies related to land and building taxes in the plantation sector nationally
Dampak Zakat Terhadap Kesejahteraan Umat Hasibuan, Devi Imelda Sahfitri; Batubara, Sarmiana
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 12 (2025): July 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Zakat is obligatory to be paid by every Muslim. Not only as an Islamic pillar zakat is also an important instrument in building the country’s reeconomy. Islamic history has proven the effectiveness of zakat in alleviating poverty. Looking at the estimation of the potential of zakat in Indonesia and the reality in society, it seems that there is a gap between the rich and the poor. The potential of zakat funds in Indonesia is estimated to reach Rs. 200 trillion, while the poverty rate in Indonesia is still high. The meaning of managed zakat funds is still far from its predicted potential. BAZNAS as the state zakat management agency sees that there are several factors that make the management not yet optimal. One is the minimum trust of the muzakkis that arises because the reporting of the management of zakat funds by the zakat amil agency has not been transparent. In addition to seeking to improve public trust, BAZNAS implements programs in the areas of health, education, and community welfare. Thanks to these efforts, the poverty rate in Indonesia is gradually decreasing and in the future it is expected to eradicate poverty in Indonesia.
Analisis Peran Zakat Profesi dan Pajak Penghasilan Terhadap Kesejahteraan Masyarakat Toib Daulay, Ahmad; Batubara, Sarmiana
MUDABBIR Journal Research and Education Studies Vol. 5 No. 2 (2025): Vol. 5 No. 2 Juni-Desember 2025
Publisher : Perkumpulan Manajer Pendidikan Islam Indonesia (PERMAPENDIS) Prov. Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/mudabbir.v5i2.1207

Abstract

Penelitian ini bertujuan untuk menganalisis peran zakat profesi dan pajak penghasilan dalam meningkatkan kesejahteraan masyarakat. Zakat profesi merupakan kewajiban keagamaan bagi umat Islam yang memiliki pendapatan tetap, sementara pajak penghasilan adalah kewajiban negara yang berlaku umum bagi seluruh warga negara yang memiliki penghasilan. Keduanya berfungsi sebagai instrumen distribusi ekonomi yang berpotensi memperkecil kesenjangan sosial. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda untuk mengetahui pengaruh simultan dan parsial zakat profesi dan pajak penghasilan terhadap indikator kesejahteraan masyarakat, seperti tingkat pendidikan, kesehatan, dan pendapatan. Data dikumpulkan melalui dokumentasi instansi terkait dan survei pada responden yang membayar zakat profesi dan pajak penghasilan. Hasil penelitian menunjukkan bahwa zakat profesi dan pajak penghasilan secara simultan berpengaruh signifikan terhadap kesejahteraan masyarakat. Secara parsial, zakat profesi memiliki pengaruh lebih besar dibanding pajak penghasilan dalam meningkatkan kesejahteraan kelompok masyarakat berpenghasilan rendah. Temuan ini menunjukkan bahwa pengelolaan zakat yang profesional dan transparan, bersinergi dengan sistem perpajakan yang adil, dapat menjadi solusi strategis dalam meningkatkan kualitas hidup masyarakat. Oleh karena itu, diperlukan kolaborasi antara lembaga amil zakat dan otoritas perpajakan dalam merumuskan kebijakan ekonomi berbasis keadilan sosial.
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 Duma, Duma Fahrina Putri Sapna fatahuddin siregar Hamna, Fitri Harahap, Darwis Hasibuan, Devi Imelda Sahfitri Hasibuan, Fitriani hasibuan, salsabilah Idris Saleh Ihdi Aini ika purnama Jamila, Fitri Lestari, M.E.I, Sry Lestari, Sry Lubis, Aswadi Lubis, Rahmat Husein M. Fauzan Maria Kutbiah Marliyah Martondi Martondi Muhammad Wandisyah R Hutagalung Muhammad Yafiz, Muhammad Munawarah . Nashwa Nabila Kasih Nasution, Adanan Murroh Nasution, Siti Batiah Nauli, Mutiara Nawir Yuslem, Nawir Nofinawati Nofinawati Nofinawati Nofinawati, Nofinawati Prayogi Kusdino Putri Bunga Meiliana Putri Bungsu Siregar Rodame Monitorir Napitupulu Royhan Rangkuti, Mhd Rukiah Rukiah Lubis Safika Zebua Sari, Heny Purnama Setia Hidayah SIREGAR, BUDI GAUTAMA Siregar, Winda Sari Sitompul, Erlina Srikandi, Devi suci suci Sugianto tanjung, elpinia Toib Daulay, Ahmad Wanda Khairani Windari, Windari yennita sari Yuli Agustina