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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam NUSANTARA : Jurnal Ilmu Pengetahuan Sosial 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 EKSYA: Jurnal Ekonomi Syariah 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 (JIMBE) 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 JURNAL RUMPUN MANAJEMEN DAN EKONOMI Profetik Jurnal Ekonomi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Sinergi : Jurnal Ilmiah Multidisiplin Proceedings of International Conference on Islamic Economic Finance and Social Finance Jurnal Bisnis dan Ekonomi Islam
Sarmiana Batubara
UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
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Penyaluran Dana Zakat dan Dana Kebajikan pada PT. BSI KCP Gunung Tua Nasution, Siti Batiah; Nofinawati, Nofinawati; Batubara, Sarmiana
Journal of Islamic Social Finance Management Vol 3, No 1 (2022): JANUARI-JUNI 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (854.164 KB) | DOI: 10.24952/jisfim.v3i1.5902

Abstract

Penyaluran bantuan dana zakat oleh PT. BSI KCP Gunung Tua untuk masyarakat mustahik Gunung Tua belum terlaksana secara menyeluruh dan belum tepat sasaran. Pihak BSI menyalurkan dana zakat dan dana kebajikan bukan saja kepada masyarakat yang sifatnya perorangan namun juga di berbagai instansi pemerintah. Tujuan penelitian ini adalah untuk mengetahu penyaluran dana zakat dan dana kebajikan pada PT. BSI KCP Gunung Tua. Hasil penelitian ini menunjukkan bahwa implementasi penyaluran dana zakat dana kebajikan dibagi atas beberapa program yaitu program pendidikan, kesehatan, keagamaan, dan sosial kemasyarakatan. Penyaluran dana zakat belum tersalurkan secara menyeluruh dan belum rutin setiap tahunnya sedangkan penyaluran dana kebajikan sudah terlaksana secara rutin setiap tahunnya dan di laksanakan secara baik sesuai dengan prosedur yang dibuat oleh Bank Syariah Indonesia KCP Gunung Tua. Adapun faktor-faktor pendukung dalam menyalurkan dana zakat dan dana kebajikan ada dua yaitu: eksternal (kepedulian sosial perusahaan) dan internal (promosi dan bisnis perusahaan). Kata Kunci   : Dana Kebajikan, Dana Zakat, Penyaluran
Legal Risk Management in Sharia Bank Contracts Lubis, Rahmat Husein; Batubara, Sarmiana
Ijtimā iyya Journal of Muslim Society Research Vol. 10 No. 1 (2025)
Publisher : Postgraduate, State Islamic University Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ijtimaiyya.v10i1.13868

Abstract

A crucial aspect of Islamic banking activities is the existence of contracts, which are agreements that bind the parties in financial transactions. However, in practice, there are legal risks arising from unclear contracts, differences in legal interpretation, and non-compliance with regulations. This risk can have an impact on the operational stability of Islamic banks and reduce public trust. The purpose of this study is to examine the forms of legal risks in Islamic bank contracts and their risk management mitigation strategies. The methodology used is a qualitative approach based on a literature analysis related to Islamic banking regulations, fatwas, and practices in Indonesia. The findings of this study confirm that legal risks can arise due to unclear contracts, violations of sharia principles, and non-compliance with regulations such as DSN-MUI fatwas and OJK regulations. These risks are found in murabahah, mudharabah, musyarakah, ijarah, istisna', and others, including defaults, data misuse, and juridical weaknesses. Recommended mitigation strategies include drafting clear contracts, sharia compliance audits, monitoring contract implementation, and education to customers. With effective legal risk management, Islamic banks can improve operational stability and public trust, while ensuring the sustainability of the Islamic banking industry in Indonesia
Analysis Of The Application Of Zakat Nabath (Agricultural Zakat) In Gondang Lumayang Village, Lembah Lubuk Manik Subdistrict Siregar, Winda Sari; Sarmiana Batubara
Jurnal I-Philanthropy Vol 5 No 2 (2025): I-PHILANTHROPY:A Research Journal On Management Of Zakat and Waqf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/iphi.v5i2.29068

Abstract

The wealth paid for zakat will not simply disappear, but instead will increase, grow, and develop. The wealth paid for zakat can also make the wealth pure and blessed. The implementation of zakat is one of the worship that is related to individuals so that its distribution is truly guided by the principles of humanity. This research is a descriptive qualitative approach, to obtain the understanding of the Gondang Lumayang Community regarding agricultural zakat through interviews. The Gondang Lumayang Community consists of 150 heads of households, most of whom make a living as farmers. There are some who have their own rice fields, but there are also rice fields that are rented. This study aims to determine how the concept is applied by the community in paying agricultural zakat, what are the obstacles in paying agricultural zakat, and what solutions to overcome these obstacles. The results of this study are that farmers in Gondang Lumayang village have paid zakat, but not in accordance with the provisions of zakat. Some of them give alms to the mosque after the harvest due to the lack of understanding in paying agricultural zakat.
Determinan Keputusan Pembelian Secara Online di Desa Palopat Pijorkoling, Kota Padangsidimpuan Nabil Muharram; Sarmiana Batubara; M Fauzan
Jurnal Bisnis dan Ekonomi Islam Vol 1 No 1 (2025): Jurnal Bisnis dan Ekonomi Islam
Publisher : PT Anugerah Literasi Indomedia

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Abstract

Fenomena munculnya online shop menimbulkan perubahan perilaku belanja pada kalangan masyarakat. jumlah online shop yang semakin banyak memunculkan animo masyarakat untuk lebih memilih belanja secara online. Beberapa faktor yang mempengaruhi keputusan pembelian secara online adalah harga, kualitas produk, teknologi informasi, kepercayaan, dan lain-lain. Teori yang digunakan pada penelitian ini adalah teori Engel, Schiffman-Kanuk, Hawkins, Phlip Kotler. Variabel dependen pada penelitian ini adalah keputusan pembelian (Y), dan variabel independen dalam penelitian ini adalah harga (X1), kualitas produk (X2), teknologi informasi (X3), kepercayaan (X4). Metode penelitian ini menggunakan metode penelitian kuantitatif dengan analisis regresi linear berganda. Analisis data yang digunakan dalam penelitian ini adalah uji validitas, uji reliabilitas, uji analisis statistik deskriptif, uji normalitas, uji multikonearitas, uji heteroskedasitas, uji hipotesis (R2), uji t dan uji F. Dengan pengolahan data menggunakan SPSS versi 23 Berdasarkan hasil penelitian ini harga berpengaruh signifikan  terhadap keputusan pembelian. Kualitas produk berpengaruh signifikan terhadap keputusan pembelian. Teknologi informasi berpengaruh terhadap keputusan pembelian. Kepercayaan berpengaruh terhadap keputusan pembelian. Dan secara simultan variabel harga, kualitas produk, teknologi informasi, dan kepercayaan berpengaruh secara signifikan terhadap variabel keputusan pembelian. 
PENERAPAN MARKETING MIX 5P DALAM PERSPEKTIF ETIKA BISNIS ISLAM: STUDI KASUS TOKO ASWIN SIKUMBANG DI MANDAILING Halim Harahap, Abdul; Rasyid, Arbanur; Batubara, Sarmiana
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 11 (2025): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i11.2025.4536-4543

Abstract

Penelitian ini bertujuan untuk mengeksplorasi penerapan etika bisnis Islam dalam strategi bauran pemasaran 5P pada Usaha Mikro, Kecil, dan Menengah (UMKM), dengan studi kasus Toko Aswin Sikumbang di Kabupaten Mandailing Natal. Penelitian kualitatif deskriptif ini menggunakan pengumpulan data melalui observasi langsung dan wawancara semi-terstruktur dengan pemilik serta lima pelanggan. Hasil penelitian menunjukkan bahwa Toko Aswin Sikumbang secara konsisten mengintegrasikan prinsip etika Islam dalam seluruh dimensi bauran pemasaran: produk (menjamin barang halal dan berkualitas), harga (menerapkan penetapan harga yang adil dan transparan), lokasi (memilih tempat yang mudah diakses dan sesuai dengan norma sosial), promosi (membangun kepercayaan melalui komunikasi jujur dan pendekatan relasional), serta sumber daya manusia (menjunjung integritas, empati, dan profesionalitas dalam pengelolaan SDM). Kesesuaian dengan etika Islam ini tidak hanya memperkuat strategi pemasaran, tetapi juga menumbuhkan kepercayaan dan loyalitas pelanggan yang mendalam, meningkatkan keberlanjutan dan daya saing bisnis. Studi ini menyimpulkan bahwa integrasi etika bisnis Islam ke dalam praktik pemasaran dapat menjadi kerangka kerja bermakna bagi UMKM untuk beroperasi secara etis dan meraih kesuksesan jangka panjang dalam konteks masyarakat Muslim.
ANALISIS FILOSOFIS PEMIKIRAN EKONOMI AL-GHAZALI TENTANG KESEIMBANGAN (MIZAN) DAN KONTRIBUSINYA TERHADAP PERDEBATAN EKONOMI GLOBAL Nurlaili Rismawati Matondang; Sarmiana Batubara
EKSYA : Jurnal Ekonomi Syariah Vol 6 No 2 (2025): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

This study aims to philosophically explore the concept of balance (mizan) in Al-Ghazali's economic thought, linking it to the structure of maslahah, maqasid al-shari'ah, morality, and social order, and analyze its contribution to contemporary global economic debates, particularly regarding inequality, economic crises, and equitable sustainable development. This study uses a qualitative descriptive-philosophical approach based on literature studies. The analysis is conducted using a hermeneutic and comparative approach to interpret the concept of mizan in Al-Ghazali's works, compare it with the modern global economic paradigm, and examine the relevance of this thought in the contemporary economic context. This study shows that Al-Ghazali's concept of mizan operates at three levels: individual, institutional, and state. At the individual level, mizan prioritizes balance in consumption, work, and market morals. At the institutional level, this concept is applied in markets and ethical financial institutions. At the state level, mizan includes public policies that focus on the equitable distribution of wealth and the management of public finances for the common good. Al-Ghazali's thought offers a critique of neoliberal economics and consumerism and proposes alternatives for a more ethical, sustainable economy. The implication of this research is that Al-Ghazali's economic thought makes a significant contribution to the development of a more just and sustainable global economic theory. The concept of mizan can be the basis for formulating economic policies that focus not only on material growth but also on social and spiritual well-being. The application of mizan principles in economic policy can reduce social inequality, support sustainable development, and create a more inclusive and equitable economic system.
KEADILAN EKONOMI ISLAM DI TENGAH DISRUPSI DIGITAL: REFLEKSI PEMIKIRAN IBNU TAIMIYAH Nurhidayani Pulungan; Sarmiana Batubara
EKSYA : Jurnal Ekonomi Syariah Vol 6 No 2 (2025): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

Abstract This study aims to analyze Ibn Taymiyyah's thoughts on Islamic economic justice and examine their relevance in the context of today's digital disruption. Furthermore, this study aims to provide recommendations for economic policies based on the principles of Islamic justice that can be applied to address the challenges of the digital economy. The approach used in this study is qualitative with literature analysis. Data were collected through a review of Ibn Taymiyyah's works, particularly those related to the concept of economic justice, as well as literature related to digital disruption and Islamic economics. The analytical method used is hermeneutic to interpret the messages in Ibn Taymiyyah's thoughts and compare them with developments in the digital economy. The results show that the principles of economic justice promoted by Ibn Taymiyyah are highly relevant for application in addressing the inequalities arising from digital disruption. The concepts of equitable wealth distribution, protection of individual rights, and transparency in economic transactions can serve as guidelines in designing more inclusive economic policies. Although Ibn Taymiyyah does not directly address digital disruption, the concepts proposed can be adapted to create balanced and equitable policies.
KEBIJAKAN FISKAL PADA MASA RASULULLAH SAW DAN RELEVANSINYA DENGAN KEBIJAKAN FISKAL MODERN DI BPKPAD TAPANULI SELATAN Sa’adilah Mursyid Saragih; Ismail Marzuki; Sarmiana Batubara
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8289

Abstract

This research aims to analyze fiscal policy during the time of the Prophet Muhammad SAW and its relevance to modern fiscal policies implemented by the Regional Financial, Revenue, and Asset Management Agency (BPKPAD) of Tapanuli Selatan Regency. This study adopts a qualitative method with a case study approach, involving semi-structured interviews and analysis of local government official documents. The study's findings indicate that fiscal policy during the time of the Prophet Muhammad SAW was based on the principles of justice, public benefit, and equitable resource distribution, with a distribution system that prioritized meeting needs. Fiscal instruments such as zakat, ushr, kharaj, jizyah, fay’, and ghanimah were centrally managed by Baitul Mal and distributed directly to eligible recipients, thus succeeding in reducing poverty and economic inequality. In contrast, the management of modern fiscal policy by BPKPAD Tapanuli Selatan places more emphasis on administrative and legal aspects, as well as medium to long-term development planning through the Regional Revenue and Expenditure Budget (APBD). This policy is highly dependent on transfer funds from the central government and expenditure allocations that do not fully cover the priority needs of the poor. This study concludes that the principles of fiscal policy during the time of the Prophet Muhammad SAW are highly relevant for integration into modern fiscal policies, especially in strengthening the focus on social justice and designing responsive budgets to community needs to enhance the effectiveness of fiscal policy at the regional level.
Pemikiran Ekonomi Islam Al-Maqrizi Tentang Uang dan Inflasi : Analisis Konseptual Terhadap Kebijakan Moneter Kontemporer Nasution, Hasbi Assiddiqi; Batubara, Sarmiana
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

Inflation is an economic problem that consistently emerges within modern financial systems, particularly in an era dominated by fiat currency and loose monetary policies. Various technical measures to control inflation often fail to fully address issues of justice and social welfare. In this context, classical Islamic economic thought becomes important to re-examine, especially Al-Maqrizi’s perspectives on money and inflation. This study aims to analyze Al-Maqrizi’s thoughts on money and inflation within the framework of Islamic economics and to evaluate their relevance to contemporary monetary policy. The approach used in this research is a qualitative method with a library research design. Data are taken from Al-Maqrizi’s primary work Ighāthat al-Ummah bi Kashf al-Ghummah and relevant contemporary scholarly literature. The data analysis technique employs content analysis with a descriptive-analytical approach. The findings of this study indicate that Al-Maqrizi viewed inflation not merely as a natural phenomenon but as a problem largely caused by human error, such as excessive money printing, unjust fiscal policies, and weak moral conduct among rulers. Al-Maqrizi’s ideas show a strong connection to current financial conditions, particularly in criticizing the fiat currency system, the implementation of loose monetary policies, and the importance of coordination between fiscal and monetary policies based on principles of justice. This study emphasizes that Al-Maqrizi’s insights can provide an alternative framework for formulating monetary policies that are more just, ethical, and focused on societal welfare.   Inflasi adalah masalah ekonomi yang selalu muncul dalam sistem keuangan modern, terutama di masa di mana mata uang fiat dan kebijakan uang yang longgar mendominasi. Berbagai langkah teknis untuk mengendalikan inflasi sering kali tidak sepenuhnya mampu menjawab isu keadilan dan kesejahteraan sosial. Dalam hal ini, pemikiran ekonomi Islam klasik menjadi penting untuk diteliti ulang, khususnya pandangan Al-Maqrizi mengenai uang dan inflasi. Penelitian ini memiliki tujuan untuk menganalisis pemikiran Al-Maqrizi tentang uang dan inflasi dalam kerangka ekonomi Islam serta mengevaluasi relevansinya terhadap kebijakan moneter masa kini. Pendekatan yang digunakan dalam penelitian ini adalah metode kualitatif dengan jenis penelitian kepustakaan. Data diambil dari karya utama Al-Maqrizi Ighāthat al-Ummah bi Kashf al-Ghummah dan literatur ilmiah kontemporer yang relevan. Teknik analisis data dilakukan melalui analisis isi dengan pendekatan deskriptif-analitis. Temuan dari penelitian ini mengindikasikan bahwa Al-Maqrizi melihat inflasi bukan hanya sebagai fenomena yang wajar, tetapi lebih banyak disebabkan oleh kesalahan yang dilakukan oleh manusia, seperti pencetakan uang yang berlebihan, kebijakan fiskal yang tidak adil, serta lemahnya moral para penguasa. Gagasan Al-Maqrizi memiliki keterkaitan yang kuat dengan kondisi keuangan saat ini, terutama dalam mengkritik sistem mata uang fiat, praktik kebijakan moneter yang longgar, dan pentingnya kerjasama antara kebijakan fiskal dan moneter yang berlandaskan prinsip keadilan. Penelitian ini menegaskan bahwa pemikiran Al-Maqrizi dapat memberikan kerangka alternatif dalam merumuskan kebijakan moneter yang lebih adil, etis, dan berfokus pada kesejahteraan masyarakat.
Keadilan Pajak Sebagai Fondasi Stabilitas Negara: Analisis Pemikiran Ibnu Khaldun dalam Kebijakan Fiskal Kontemporer Nasution, Ikhwan Fadhly; Batubara, Sarmiana
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

Tax justice is a fundamental element in maintaining state stability and the sustainability of the economic system because it is directly linked to the legitimacy of authority and the level of public compliance with the state. This article aims to analyze the concept of tax justice in the thought of Ibn Khaldun and its relevance to the formulation of contemporary fiscal policies oriented toward state stability. The study employs a qualitative method with a normative-philosophical approach through library research based on Ibn Khaldun’s primary work, particularly the Muqaddimah, as well as relevant academic literature. The results indicate that Ibn Khaldun emphasized the importance of fair and proportional taxation as a prerequisite for economic productivity, the expansion of the state’s revenue base, and the strengthening of state legitimacy. Conversely, excessive taxation tends to weaken economic activity, reduce state revenue, and accelerate the decline of the state. The study demonstrates that Ibn Khaldun’s ideas remain relevant as a normative foundation for formulating contemporary fiscal policies that prioritize justice and fiscal sustainability, and contribute to strengthening state stability.   Keadilan pajak merupakan elemen fundamental dalam menjaga stabilitas negara dan keberlanjutan sistem ekonomi karena berhubungan langsung dengan legitimasi kekuasaan serta tingkat kepatuhan masyarakat terhadap negara. Artikel ini bertujuan menganalisis konsep keadilan pajak dalam pemikiran Ibnu Khaldun serta relevansinya dalam perumusan kebijakan fiskal kontemporer yang berorientasi pada stabilitas negara. Penelitian ini menggunakan metode kualitatif dengan pendekatan normatif-filosofis melalui studi kepustakaan terhadap karya utama Ibnu Khaldun, khususnya Muqaddimah, serta literatur akademik yang relevan. Hasil penelitian menunjukkan bahwa Ibnu Khaldun menekankan pentingnya pajak yang adil dan proporsional sebagai prasyarat tumbuhnya produktivitas ekonomi, perluasan basis penerimaan negara, dan penguatan legitimasi negara. Sebaliknya, kebijakan pajak yang berlebihan cenderung melemahkan aktivitas ekonomi, menurunkan penerimaan negara, dan mempercepat kemunduran negara. Penelitian menunjukkan bahwa pemikiran Ibnu Khaldun tetap relevan sebagai landasan normatif dalam merumuskan kebijakan fiskal kontemporer yang menekankan keadilan dan keberlanjutan fiskal, serta berkontribusi dalam penguatan stabilitas negara.  
Co-Authors Abdul Nasser Hasibuan Adanan Murroh Afrini Nasution Alfadri, Ferri Ali Djamhuri Arbanur Rasyid Ari Apryansyah Armyn Hasibuan berlin berlin Dalimunthe, Mita Medina Damri Batubara Delima Sari Lubis Diah Mala Sari Duma, Duma Erni Wahyuni Gultom Fahrina Putri Sapna fatahuddin siregar Gultom, Yusril Amin Halim Harahap, Abdul Hamna, Fitri Harahap, Darwis Hasibuan, Devi Imelda Sahfitri Hasibuan, Fitriani hasibuan, salsabilah Hasugian, Akmal Chairun Anwar Hasugian Idris Saleh Ihdi Aini ika purnama Ismail Marzuki Jamila, Fitri Lestari, M.E.I, Sry Lestari, Sry Lubis, Aswadi Lubis, Mara Husin Lubis, Rahmat Husein M Fauzan M. Fauzan Maria Kutbiah Marliyah Martondi Martondi Muhammad Wandisyah R Hutagalung Muhammad Yafiz, Muhammad Munawarah . Nabil Muharram Nashwa Nabila Kasih Nasution, Adanan Murroh Nasution, Hasbi Assiddiqi Nasution, Ifran Alfaris Nasution, Ikhwan Fadhly Nasution, Siti Batiah Nauli, Mutiara Nawir Yuslem, Nawir Nofinawati Nofinawati Nofinawati Nofinawati, Nofinawati Nurhidayani Pulungan Nurlaili Rismawati Matondang Permana, Taufik Hadi Prayogi Kusdino Putri Bunga Meiliana Putri Bungsu Siregar Rodame Monitorir Napitupulu Royhan Rangkuti, Mhd Rukiah Rukiah Lubis Safika Zebua Sari, Heny Purnama Sa’adilah Mursyid Saragih Setia Hidayah SIREGAR, BUDI GAUTAMA Siregar, Muhammad Yoga Siregar, Winda Sari Sitompul, Erlina Srikandi, Devi suci suci Sugianto tanjung, elpinia Toib Daulay, Ahmad Wanda Khairani Windari, Windari yennita sari Yuli Agustina