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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam At-Tawassuth: Jurnal 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 EKSYA: Jurnal Ekonomi Syariah Islamic Circle 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) Journal of Artificial Intelligence and Digital Business 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 Journal of Innovative and Creativity 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 Jurihum
Sarmiana Batubara
UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
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Strategies for Productive Zakat Management to Improve the Well-being of Mustahik at Baznas in Padangsidimpuan City Mita Medina Dalimunthe; Darwis Harahap; Sarmiana Batubara
Islamic Circle Vol. 7 No. 1 (2026): Islamic Circle
Publisher : Prodi Hukum Ekonomi Syari'ah STAIN Mandailing Natal

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Abstract

Poverty remains one of the major socio-economic challenges in Indonesia, including in Padangsidimpuan City. Productive zakat has significant potential as an Islamic social finance instrument to empower beneficiaries (mustahik) and improve their economic welfare sustainably. However, its implementation continues to face several challenges, including the predominance of consumptive zakat distribution, limited public awareness of zakat obligations, and insufficient productive zakat funds. This study aims to analyze the management strategies of productive zakat, identify the obstacles encountered in its implementation, and evaluate its effectiveness in improving the welfare of mustahik at the National Zakat Agency (BAZNAS) of Padangsidimpuan City. This research employed a qualitative descriptive approach. Data were collected through observations, in-depth interviews, and documentation, and analyzed using data reduction, data display, conclusion drawing, and NVivo software. The study is grounded in George R. Terry's management theory, encompassing planning, organizing, actuating, and controlling, combined with the concept of productive zakat as an instrument for economic empowerment. The findings indicate that productive zakat management has been implemented through business capital assistance, provision of production facilities, mentoring, and continuous monitoring. These programs have contributed to increasing beneficiaries' income, economic independence, and overall welfare. Nevertheless, the program's effectiveness remains constrained by limited productive funds, low participation of muzakki, and the need for stronger collaboration and sustainable mentoring to achieve optimal empowerment outcomes. This study contributes to the literature on Islamic social finance by proposing a productive zakat management framework based on George R. Terry's management functions and providing practical recommendations to strengthen productive zakat governance in supporting sustainable economic empowerment of beneficiaries
Islam Sebagai Way Of Life Sebagai Fondasi Pemikiran Ekonomi Islam dalam Konteks Ekonomi Global Taufik Hadi Permana; Sarmiana Batubara
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

Islam is not merely regarded as a ritual doctrine, but also as a way of life that guides all aspects of human existence, including economic activities. Islamic economic thought is derived from normative values such as justice, balance, and social responsibility, which are grounded in the maqāṣid al-sharī‘ah. In the current global economic landscape, dominant economic systems exhibit various structural weaknesses, including income inequality, recurring financial crises, and environmental degradation. These conditions create a growing need for an alternative economic paradigm that not only focuses on growth but also emphasizes welfare and social justice. This study aims to examine Islam as a way of life that serves as a philosophical foundation in the development of Islamic economic thought to address contemporary global economic challenges. The research employs a descriptive qualitative method with a literature review approach, analyzing relevant classical and contemporary sources. The findings indicate that Islamic economic thought has a strong connection to addressing modern economic problems, particularly through the integration of ethical values, distributive justice, and the principle of sustainability. Islam as a way of life acts not only as a critique of conventional economic systems but also as a conceptual framework that can enrich global economic discourse with a more humane and collectively oriented approach.   Islam tidak sekadar dianggap sebagai ajaran ritual, melainkan juga sebagai gaya hidup yang memandu semua aspek kehidupan manusia, termasuk dalam ekonomi. Pemikiran ekonomi Islam berasal dari nilai-nilai normatif seperti keadilan, keseimbangan, dan tanggung jawab sosial yang berlandaskan pada maqāṣid al-syarī‘ah. Dalam situasi ekonomi global saat ini, sistem ekonomi yang dominan menunjukkan berbagai kelemahan struktural, seperti ketidakmerataan pendapatan, krisis finansial yang terjadi berulang kali, serta kerusakan lingkungan. Kondisi ini menciptakan kebutuhan akan paradigma ekonomi alternatif yang tidak hanya fokus pada pertumbuhan, tetapi juga pada kesejahteraan dan keadilan sosial. Penelitian ini bertujuan untuk mengkaji Islam sebagai gaya hidup yang menjadi dasar filosofis dalam pengembangan pemikiran ekonomi Islam untuk menjawab tantangan ekonomi global saat ini. Metode penelitian yang dipakai adalah kualitatif deskriptif dengan pendekatan pengkajian literatur, melalui analisis terhadap sumber klasik dan kontemporer yang relevan. Temuan penelitian menunjukkan bahwa pemikiran ekonomi Islam memiliki keterkaitan yang kuat dalam menghadapi permasalahan ekonomi modern, terutama melalui integrasi nilai-nilai etika, keadilan distribusi, dan prinsip keberlanjutan. Islam sebagai gaya hidup tidak hanya bertindak sebagai kritik terhadap ekonomi konvensional, tetapi juga sebagai kerangka konseptual yang dapat memperkaya diskursus ekonomi global dengan pendekatan yang lebih manusiawi dan berorientasi pada kepentingan bersama.
Konsep Negara Kesejahteraan dalam Persepktif Ekonomi Islam : Analisis Pemikiran M. Umer Chapra Yusril Amin Gultom; Sarmiana Batubara
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

The concept of the welfare state is an important topic in modern economic development, especially for developing countries that continue to struggle with poverty, social inequality, and limitations in the effectiveness of social policies. In the context of Islamic economics, welfare is understood more comprehensively—not only focusing on the fulfillment of physical needs, but also encompassing social, moral, and spiritual aspects grounded in Islamic teachings. This article discusses the ideas of M. Umer Chapra regarding the welfare state from the perspective of Islamic economics and their relevance to Indonesia’s current situation. This study adopts a qualitative approach with a library research method, in which information is gathered from M. Umer Chapra’s primary writings and scientific journals related to the themes of the welfare state and Islamic economics. Data analysis is conducted using content analysis techniques to systematically examine Chapra’s thoughts, arguments, and conceptual framework. The findings indicate that M. Umer Chapra’s perspective on the welfare state emphasizes comprehensive sustainability, encompassing material, social, and moral dimensions, with the state playing a central role in directing the economic system to operate ethically and sustainably. Chapra’s ideas are considered relevant to Indonesia, which constitutionally adopts the principles of a welfare state but in practice still faces various challenges, such as social inequality, limited access to social policies, and a tendency toward consumptive welfare programs. Therefore, the welfare state concept proposed by M. Umer Chapra can serve as a conceptual reference in enriching discussions and developing more sustainable welfare policies in Indonesia.   Konsep negara kesejahteraan adalah topik penting dalam kemajuan ekonomi modern, terutama bagi negara-negara berkembang yang masih berjuang melawan kemiskinan, ketidakadilan sosial, dan keterbatasan dalam efektivitas kebijakan sosial. Dalam konteks ekonomi Islam, kesejahteraan dipahami dengan lebih luas, tidak hanya fokus pada pemenuhan kebutuhan fisik, tetapi juga meliputi aspek sosial, moral, dan spiritual yang berdasarkan pada ajaran Islam. Artikel ini membahas ide-ide M. Umer Chapra terkait negara kesejahteraan dari sudut pandang ekonomi Islam dan relevansinya terhadap situasi Indonesia saat ini. Penelitian ini mengadopsi pendekatan kualitatif dengan metode penelitian pustaka, di mana informasi diambil dari tulisan-tulisan utama M. Umer Chapra dan jurnal ilmiah yang berkaitan dengan tema negara kesejahteraan dan ekonomi Islam. Analisis data dilakukan menggunakan teknik analisis isi untuk menelaah pemikiran, argumen, dan struktur konseptual Chapra secara sistematis. Temuan dari studi ini menunjukkan bahwa pandangan M. Umer Chapra tentang negara kesejahteraan menekankan keberlangsungan yang komprehensif, mencakup aspek material, sosial, dan moral, dengan peran negara sebagai pemain utama dalam mengarahkan sistem ekonomi agar beroperasi secara etis dan berkelanjutan. Pemikiran Chapra dianggap relevan dengan situasi Indonesia yang secara konstitusi mengadopsi prinsip negara kesejahteraan, namun dalam praktiknya masih menghadapi berbagai tantangan, seperti ketidakadilan sosial, keterbatasan akses terhadap kebijakan sosial, serta kecenderungan pada kebijakan kesejahteraan yang bersifat konsumtif. Oleh karena itu, gagasan tentang negara kesejahteraan dari M. Umer Chapra dapat menjadi acuan konseptual dalam memperkaya diskusi dan pengembangan kebijakan kesejahteraan yang lebih berkelanjutan di Indonesia.
Implementasi Sistem Pemungutan Pajak Daerah: Studi Observasi di Badan Pengelolaan Keuangan dan Pendapatan Daerah Kota Padangsidimpuan Mara Husin Lubis; Akmal Chairun Anwar Hasugian Hasugian; Ifran Alfaris Nasution; Sarmiana Batubara
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

Regional taxes are one of the main sources of Local Own-Source Revenue (PAD), playing an essential role in supporting regional governance and development. The success of regional tax collection is largely determined by the collection system applied and the level of taxpayer compliance. This study aims to analyze the implementation of the regional tax collection system at the Regional Financial and Revenue Management Agency (BPKPD) of Padangsidimpuan City, focusing on the collection mechanisms, tariff determination, and obstacles encountered in its implementation. The research employs a descriptive qualitative method with data collection techniques including direct observation, interviews, and documentation. The findings indicate that the regional tax collection system at BPKPD Padangsidimpuan City has been implemented in accordance with the prevailing laws and regulations; however, several challenges persist, such as low taxpayer awareness, limited outreach, and suboptimal utilization of information technology. Therefore, improvements are needed through enhanced service quality, strengthened tax administration systems, and intensified taxpayer education for the community.   Pajak daerah merupakan salah satu sumber utama Pendapatan Asli Daerah (PAD) yang berperan penting dalam mendukung penyelenggaraan pemerintahan dan pembangunan daerah. Keberhasilan pemungutan pajak daerah sangat ditentukan oleh sistem pemungutan yang diterapkan serta tingkat kepatuhan wajib pajak. Penelitian ini bertujuan untuk menganalisis implementasi sistem pemungutan pajak daerah di Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) Kota Padangsidimpuan, dengan fokus pada mekanisme pemungutan, penetapan tarif, serta kendala yang dihadapi dalam pelaksanaannya. Metode penelitian yang digunakan adalah penelitian kualitatif deskriptif dengan teknik pengumpulan data melalui observasi langsung, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pemungutan pajak daerah di BPKPD Kota Padangsidimpuan telah dilaksanakan sesuai dengan peraturan perundang-undangan yang berlaku, namun masih menghadapi berbagai kendala, seperti rendahnya kesadaran wajib pajak, keterbatasan sosialisasi, serta belum optimalnya pemanfaatan teknologi informasi. Oleh karena itu, diperlukan upaya perbaikan melalui peningkatan kualitas pelayanan, penguatan sistem administrasi perpajakan, dan intensifikasi edukasi perpajakan kepada masyarakat.
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.
Efektivitas Manajemen Lembaga Zakat dalam Pendayagunaan Zakat Produktif untuk Peningkatan Kesejahteraan Mustahik Siti Mutiah; Akmalina Syahiroh; Sarmiana Batubara
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10381

Abstract

Zakat merupakan instrumen keuangan sosial Islam yang memiliki peran strategis dalam mendukung pemerataan ekonomi dan peningkatan kesejahteraan masyarakat. Dalam perkembangannya, pengelolaan zakat tidak hanya berfokus pada pendistribusian yang bersifat konsumtif, tetapi juga diarahkan pada pendayagunaan zakat produktif yang bertujuan mendorong kemandirian ekonomi mustahik. Artikel ini bertujuan menganalisis efektivitas manajemen lembaga zakat dalam pendayagunaan zakat produktif serta kontribusinya terhadap peningkatan kesejahteraan mustahik. Penelitian menggunakan pendekatan kualitatif dengan metode kepustakaan (library research) yang memanfaatkan berbagai sumber literatur berupa artikel ilmiah, buku, laporan penelitian, dan dokumen yang relevan dengan tema kajian. Data dianalisis menggunakan teknik content analysis melalui proses reduksi data, penyajian data, dan penarikan kesimpulan. Hasil kajian menunjukkan bahwa efektivitas manajemen lembaga zakat sangat menentukan keberhasilan program zakat produktif. Pengelolaan yang didukung oleh perencanaan yang matang, transparansi, akuntabilitas, serta pendampingan yang berkelanjutan mampu meningkatkan keberhasilan program pemberdayaan ekonomi mustahik. Zakat produktif terbukti memberikan dampak positif terhadap peningkatan pendapatan, pengembangan usaha mikro, serta penguatan kemandirian ekonomi penerima manfaat. Namun demikian, pelaksanaan program masih menghadapi berbagai tantangan, seperti rendahnya literasi keuangan mustahik, keterbatasan pendampingan, dan belum optimalnya tata kelola pada sebagian lembaga zakat. Oleh karena itu, penguatan kapasitas kelembagaan, pemanfaatan teknologi digital, serta kolaborasi antar pemangku kepentingan diperlukan untuk mengoptimalkan peran zakat produktif dalam meningkatkan kesejahteraan masyarakat secara berkelanjutan.
Co-Authors Abd Halim Dalimunthe Abdul Nasser Hasibuan Adanan Murroh Afrini Nasution Akmal Chairun Anwar Hasugian Hasugian Akmalina Syahiroh Alfadri, Ferri Ali Djamhuri 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 Fatimah Suhro Fatma Azra Rahmawani Hamna, Fitri Harahap, Darwis Hasbi Assiddiqi Nasution Hasibuan, Devi Imelda Sahfitri Hasibuan, Fitriani hasibuan, salsabilah Idris Saleh Ifran Alfaris Nasution Ihdi Aini ika purnama Ismail Marzuki Isnan Harahap Jamila, Fitri lestari, sry lestari Lubis, Aswadi Lubis, Rahmat Husein M Fauzan M. Fauzan Mara Husin Lubis Maria Kutbiah Marliyah Martondi Martondi Mhd. Khalis Pasaribu Mita Medina Dalimunthe Muhammad Arif Muhammad Wandisyah R Hutagalung Muhammad Yafiz, Muhammad Muhammad Yoga Siregar Muhri Salam Munawarah . Nabil Muharram Nashwa Nabila Kasih Nasution, Adanan Murroh Nasution, Siti Batiah Nauli, Mutiara Nawir Yuslem, Nawir Nia Handayani Nofinawati Nofinawati Nurhidayani Pulungan Nurhidayani Pulungan Nurlaili Rismawati Matondang Nurlaili Rismawati Matondang Prayogi Kusdino Putri Bunga Meiliana Putri Bungsu Siregar Ramadi Saputra Riski Rahmat Fauzi Robiatul Adawiyah Rodame Monitorir Napitupulu Royhan Rangkuti, Mhd Rukiah Rukiah Lubis Ruli Aulia Safika Zebua Sari, Heny Purnama Sa’adilah Mursyid Saragih Setia Hidayah SIREGAR, BUDI GAUTAMA Siregar, Winda Sari Siti Choirunnisa Siregar Siti Mutiah Sitompul, Erlina Srikandi, Devi suci suci Sugianto tanjung, elpinia Taufik Hadi Permana Toib Daulay, Ahmad Wanda Khairani Windari, Windari yennita sari Yuli Agustina Yusril Amin Gultom